{"id":73186,"date":"2025-09-12T08:45:31","date_gmt":"2025-09-12T03:15:31","guid":{"rendered":""},"modified":"2025-09-12T08:45:31","modified_gmt":"2025-09-12T03:15:31","slug":"from-1-apr-2025-entities-must-have-isd-registration-to-receive-distribute-input-service-invoices-itc-secs-2-61-20-rule-54-1a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73186","title":{"rendered":"From 1 Apr 2025 entities must have ISD registration to receive\/distribute input service invoices\/ITC (Secs 2(61),20; Rule 54(1A))"},"content":{"rendered":"<p>From 1 Apr 2025 entities must have ISD registration to receive\/distribute input service invoices\/ITC (Secs 2(61),20; Rule 54(1A))<br \/>Case-Laws<br \/>GST<br \/>AAR holds that the Applicant, though previously issuing tax invoices from its regular registration and distributing common input tax credit (ITC) under Rule 54(1A), must, with effect from 1 April 2025, obtain registration and operate as an Input Service Distributor (ISD) to receive and distribute invoices\/ITC of common input services. The AAR de<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92453\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>From 1 Apr 2025 entities must have ISD registration to receive\/distribute input service invoices\/ITC (Secs 2(61),20; Rule 54(1A))Case-LawsGSTAAR holds that the Applicant, though previously issuing tax invoices from its regular registration and distributin<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73186","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73186"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73186\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}