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of <h1>Guidelines for Input Service Distributor Credit Distribution Under West Bengal GST Act, 2017: Conditions and Allocation Rules</h1> The West Bengal Goods and Services Tax Act, 2017 outlines the manner of credit distribution by an Input Service Distributor (ISD). The ISD must distribute State tax as State tax or integrated tax, and integrated tax as integrated tax or State tax, through prescribed documentation. Distribution is subject to conditions: credit must not exceed available amounts, must be allocated to attributable recipients, and for multiple recipients, distributed pro rata based on turnover in relevant periods. The 'relevant period' is defined by prior financial year turnover or the last available quarter. 'Recipient of credit' refers to suppliers sharing the ISD's Permanent Account Number.
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