GST Registration Checklist for Input Service Distributor (ISD)

Key points for GST Registration of Input Service Distributor

1) Although Input Service Distributors are existing registered taxable person but they shall not be issued any provisional GST registration certificate

2)  Input Service Distributors  needs to submit PAN, Mobile No and E-mail ID to GSTN site by filling Part A of Form GST REG-01. (Although Mobile No and E-mail ID may be changed later on but on ease functioning of corporation give common E-Mail ID of Business)

Download GST REG 01

3) GSTN System will verify PAN as per its data base

4) Mobile No and E-Mail ID shall be verified by sending One Time Password to  Input Service Distributors

5) If above particulars are verified  then system will give application reference Number by mail to  Input Service Distributors

6) Fill Part B of Form GST REG-01 by using above application number at the common portal directly or through FC (Facilitation Centre) along with documents specified.

Download GST REG 01

7) After successfully filing of Part B,  Input Service Distributors will get acknowledgment No in Form GST REG-02.

Download GST REG 02

8) Where Proper officer is not satisfied with particulars provided and/or document submitted the he will intimate to applicant in Form GST REG-03 (within 3 working days from the date of application).

Download GST REG 03

9) The  Input Service Distributors are required to give clarification or information as sought in Form GST REG-03 in REG-04 (within 7 working days from the date of intimation)

Download GST REG 04

10) Even after clarification as provided in REG-04, If Proper officer is not satisfied then he will reject application in Form GST REG-05

Download GST REG 05

11) And if Proper Officer is satisfied with applicant information then he will provide final Certificate of GST Registration in Form GST REG-06.

Download GST REG 06

Free Education Guide on Goods & Service Tax (GST)