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of <h1>Input Service Distributor Credit Distribution Guidelines Under Chhattisgarh GST Act 2017 Explained: Key Conditions and Allocation Methods</h1> The Chhattisgarh Goods and Services Tax Act, 2017, outlines the manner of credit distribution by an Input Service Distributor (ISD). The ISD must distribute State tax credits as State or integrated tax and integrated tax credits similarly, using a prescribed document. Distribution is subject to conditions: credits must not exceed available amounts, and must be attributed to the correct recipient. Credits for services attributable to multiple recipients are distributed pro rata based on turnover in a State or Union territory during the relevant period. The 'relevant period' is defined based on the financial year or the last available turnover details.
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