Tag Archives: Rule 1 GST Registration Rules

Exclude Input Service Distributors from Rule 1 of GST Registration Rules : ICAI – GST Rules Issue 30

By | May 11, 2017

Exclusion of Input Service Distributors (ISD) & OIDAR Rule 1(1) of draft GST Registration Rules provides that every person (other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in Section 14 of the Integrated… Read More »