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of <h1>Input Service Distributor Rules: Distribute Input Tax Credit Correctly per Delhi GST Act 2017, Following Prescribed Conditions and Documents.</h1> The Delhi Goods and Services Tax Act, 2017 outlines the manner in which an Input Service Distributor (ISD) should distribute input tax credit. The ISD must distribute State tax as State tax or integrated tax and vice versa, using prescribed documents. Distribution is subject to conditions: credits cannot exceed available amounts, must be attributed to the correct recipient, and distributed pro rata based on turnover in relevant periods. The 'relevant period' is defined by the prior financial year's turnover or the last available quarter. A 'recipient of credit' refers to suppliers with the same Permanent Account Number as the ISD.
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