Question

If a company already has a regular GST registration for its manufacturing unit, does it need a separate registration to act as an ISD? 

A No, the regular GSTIN can be used for ISD functions.
B Yes, a separate registration is mandatory for ISD under Section 24.
C Only if the manufacturing unit is in a different state.
D Only if the turnover of the manufacturing unit exceeds ₹5 Crore.
E No, provided they notify the GST portal via an amendment.
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