Input Service Distributor credit distribution must be allocated pro rata by recipients' turnover, per prescribed documentation.

Section 20 mandates that an Input Service Distributor distribute input tax credit by prescribed document, permitting conversion between State and integrated tax types. Distribution must not exceed available credit, must be linked to prescribed recipient documents, and must allocate credit attributable to one recipient exclusively to that recipient. Where multiple recipients are attributable, distribution is pro rata based on each recipient's turnover in the State or Union territory during the relevant period relative to the aggregate turnover of operational recipients. Relevant period, recipient of credit, and turnover are specifically defined for allocation.

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