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      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?Β 
      A No, the regular GSTIN can be used for ISD functions. Correct Answer Incorrect Answer
      B Yes, a separate registration is mandatory for ISD under Section 24. Correct Answer Incorrect Answer
      C Only if the manufacturing unit is in a different state. Correct Answer Incorrect Answer
      D Only if the turnover of the manufacturing unit exceeds β‚Ή5 Crore. Correct Answer Incorrect Answer
      E No, provided they notify the GST portal via an amendment. Correct Answer Incorrect Answer

      Solution

      Under Section 24, an Input Service Distributor must obtain a compulsory separate registration regardless of whether it is already registered as a regular taxpayer.

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