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<h1>Input Service Distributor must register and allocate input tax credit to distinct recipients, follow prescribed distribution, conversion, documentation rules</h1> An office that receives tax invoices for input services on behalf of distinct registered persons must register as an Input Service Distributor and allocate input tax credit to those distinct persons. The ISD must distribute central or integrated tax credit on such invoices to recipients registered in the same State in the manner, within the time and subject to restrictions prescribed by law. The ISD may convert central tax to integrated tax and vice versa, and must issue a document specifying the amounts of input tax credit distributed, following prescribed rules and conditions.