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of <h1>Understanding Section 20: How Input Service Distributors Allocate Input Tax Credit Under Goa GST Act, 2017</h1> The Goa Goods and Services Tax Act, 2017, Section 20 outlines the manner of distribution of input tax credit by an Input Service Distributor (ISD). The ISD distributes State tax as State tax or integrated tax, and vice versa, through prescribed documents. Credit distribution is subject to conditions: it must not exceed available credit, must be attributed to the correct recipient, and distributed pro rata based on turnover in a State or Union territory during the relevant period. The 'relevant period' is defined based on the availability of turnover data, and 'recipient of credit' refers to suppliers sharing the ISD's Permanent Account Number.
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