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<h1>Credit Distribution Rules for Input Service Distributors under Orissa GST Act 2017: Guidelines and Conditions Explained</h1> The Orissa 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 vice versa, through prescribed documentation. Credit distribution is subject to conditions: it cannot exceed available credit, must be attributed correctly to recipients, and should be distributed pro rata based on recipients' turnover in a State or Union territory during a relevant period. The relevant period is determined by the previous financial year's turnover or the last available quarter. Recipients share the same Permanent Account Number as the ISD.