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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>ISD Must Distribute Input Tax Credit Pro Rata Based on Turnover Under Uttar Pradesh GST Act, 2017</h1> The Input Service Distributor (ISD) under the Uttar Pradesh Goods and Services Tax Act, 2017, is responsible for distributing input tax credit as State or integrated tax. The distribution must adhere to specific conditions: credits are distributed via prescribed documents, cannot exceed available credit, and must align with the recipient's attributable input services. When services are attributable to multiple recipients, distribution is pro rata based on their turnover in a State or Union territory during the relevant period. The 'relevant period' is determined by the recipients' turnover in the preceding financial year or the last available quarter. The term 'recipient of credit' refers to suppliers sharing the ISD's Permanent Account Number.
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