Input Service Distributor credit distribution: pro rata allocation by turnover and attribution determines recipient entitlement. Input Service Distributor must distribute State and integrated tax credits by a prescribed document and follow conditions: distribution only against prescribed documents; not exceeding available credit; attribution-based distribution to specific recipients; and pro rata apportionment among attributable recipients based on their State/Union territory turnover during the relevant period. The section defines 'relevant period', 'recipient of credit' as suppliers with the same PAN as the ISD, and the applicable meaning of 'turnover'.