Input Service Distributor allocation of input tax credit requires prescribed documentation and pro rata turnover-based distribution. Input Service Distributors must allocate input tax credit between State and integrated tax by prescribed document. Distribution must be against prescribed recipient documents, cannot exceed available credit, and credits attributable to a specific recipient go only to that recipient. Where multiple recipients are attributable, allocation is by pro rata distribution based on each recipient's turnover in the State or Union territory during the relevant period relative to the aggregate turnover of all attributable recipients operational in that period. Relevant period, recipient of credit and turnover are defined for these purposes.