Input Service Distributor credit distribution requires pro rata allocation by recipient turnover and prescribed documentation. An Input Service Distributor must distribute State and integrated input tax credit by prescribed document. Distribution is limited by available credit, must follow prescribed documentation, and credits attributable to specific recipients go only to them. Credits attributable to multiple or all recipients are allocated pro rata based on each recipient's State or Union territory turnover during the relevant period relative to the aggregate turnover of all attributable and operational recipients. Relevant period and definitions of 'recipient of credit' and 'turnover' are specified.