ISD Registration in Delhi — From ₹999

• Monthly GSTR-6 filing, including nil months
• GSTR-6A reconciliation before filing
• Rule 39 allocation applied by a qualified CA
• ISD invoices raised for each recipient
• ×Applicability review and registration map
• ×ISD registration through REG-01
• ×Vendor invoicing instructions
• ×Historical exposure review from 1 April 2025

• Everything in the registration and set-up tier
• Historical exposure review from 1 April 2025, quantified at branch level
• Options set out on the intervening cross-charge period
• Consolidated monthly position across every recipient GSTIN
• Eligible, ineligible and reverse charge credit tracked separately
• Multi-state ISD registrations where common services are received in each
• Run inside the same monthly cycle as your other GST returns
• Three year bar triage on any dormant ISD registration

It stopped being optional on 1 April 2025

The Finance Act, 2024 amended Sections 2(61) and 20 of the CGST Act, and Notification No. 16/2024 - Central Tax appointed the commencement date. CBIC’s earlier Circular No. 199/11/2023 confirming the route was optional is what most finance teams still remember, and it is why so many groups are confident they are compliant when they are not.

There is no turnover threshold

It turns on the structure of your business, not its size. A small company with three state registrations and a centrally purchased software licence is caught. A very large single-state business is not.

The exposure sits with the branch, not head office

If third party common services were cross-charged after 31 March 2025, the prevailing professional view is that the receiving branch is not entitled to that credit, because the route prescribed by Section 20 was not followed. That points to reversal with interest plus penalty exposure under Section 122. The amended provisions have not been tested in litigation yet, so this is the prevailing view rather than a settled outcome.

Cross-charge still exists, it just does a different job

ISD covers input services a third party billed to one office for use across several registrations. Cross-charge survives only for services one branch genuinely renders to another internally. The test we use: did money leave the group to a third party, and does more than one registration benefit? If yes to both, it is ISD.

Goods and capital goods cannot be distributed

The mechanism is limited to input services. Credit on goods and capital goods stays where it arises. The amended definition does bring reverse charge invoices on common input services inside the mechanism.

The vendor invoicing step is where projects quietly fail

Credit has to arrive in the ISD registration before it can be distributed, and that depends entirely on how your vendors address their invoices. We treat that instruction as part of the job rather than as your homework, because it is the part that determines whether any of it works.

The 13th is tighter than it looks

GSTR-6A only fills once your suppliers have filed GSTR-1, which for monthly filers is the 11th. That leaves roughly one clear working day to reconcile, decide the allocation, raise ISD invoices and file. A group that begins its workings on the 12th will miss, repeatedly.

We tell you first whether it applies at all

An unnecessary ISD registration means filing nil GSTR-6 returns indefinitely, and those returns fall under the same three year bar as any other. Saying no is a better outcome than a registration you then have to maintain.