Input tax credit distribution: ISD must allocate credits to recipients pro rata by turnover, ensuring attribution and documentation. An Input Service Distributor must distribute input tax credit by issuing prescribed documents and may treat State and integrated tax as provided. Credit distributed cannot exceed available credit and must be allocated to the recipient to whom the input service is attributable. Where services are attributable to multiple recipients, distribution is made pro rata based on each recipient's turnover in the State or Union territory for the relevant period relative to the aggregate turnover of all such operational recipients.