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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Input Tax Credit and Computation of GST Liability

Section 20 of the CGST Act, 2017 as substituted w.e.f. 1 April 2025 requires an ISD registration under which provision?

The registration is under clause (viii) of section 24. Section 20(1) says the office receiving input service invoices for or on behalf of distinct persons must be registered as an Input Service Distributor under that clause. Section 25 only identifies distinct persons.

  1. AClause (viii) of section 24Correct
  2. BSection 25 alone
  3. CSection 9(3)
  4. DClause (i) of section 24

Explanation

Section 20(1) says the office shall be required to be registered as ISD under clause (viii) of section 24. Section 25 is referred to only for defining distinct persons, and section 9(3) concerns reverse charge, so those are not the registration provision.

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