FAQ’s about Miscellaneous issues
1. I have multiple businesses in one state registered using the same PAN. Do I need to enrol each business separately with GST?
As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business within the State please get in touch with your Jurisdictional Authority.
ISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of the tax invoices of the services received at the Head Office, to its branches where the services have been supplied actually. Tax invoice refers to the invoice issued under Section 23 of the Model Goods and Services Act.
If you are an existing ISD Taxpayer, you need to apply afresh in the GST Common Portal for the State in which you desire to seek registration. For that you need to inform your Central Jurisdictional Authority.
3. Do the Taxpayers need to enrol for all states in case of additional place of business in multiple States or only in one state where principal place of business is located?
Provisional ID is issued on the basis “State + PAN” combination.
If a taxpayer is registered under earlier law in different states, the taxpayer has been issued provisional id for each state (where it is registered).
In case of additional places of business located in multiple states and they have not been registered in earlier law, the taxpayer need to apply for registration afresh for those particular States under GST after the appointed date.