Input Service Distributor credit distribution: allocation to recipients pro rata by turnover under prescribed documentary and attribution rules.

Section 20 requires an Input Service Distributor to distribute input tax credit by issuing a prescribed document, subject to conditions: distribution only against prescribed documents, not exceeding available credit, attribution to specific recipients, and pro rata allocation among multiple recipients based on each recipient's State/UT turnover during the relevant period. The relevant period is normally the preceding financial year or, where turnover data are missing, the last quarter for which all recipients' turnover details are available; "recipient of credit" is defined by shared PAN and "turnover" is adjusted for specified duties/taxes.

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