Mandatory GST Registration Under Input Service Distributor (ISD): Pro-Rata Credit Allocation from 01.04.2025
The Finance Act, 2024, in conjunction with Notification No. 16/2024 – Central Tax, has introduced a significant compliance shift under the Goods and Services Tax (GST) framework, mandating registration under the Input Service Distributor (ISD) mechanism for specific categories of offices. Effective April 1, 2025, this change requires organisations receiving input service invoices—including those under […]