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of <h1>Section 20: How Input Service Distributors Must Distribute Input Tax Credit Under the Gujarat GST Act 2017</h1> The Gujarat Goods and Services Tax Act, 2017, Section 20, outlines the manner of distributing input tax credit by an Input Service Distributor (ISD). The ISD must distribute State tax as State tax or integrated tax and vice versa, using prescribed documents. Credit distribution is subject to conditions: it must not exceed available credit, and it should be allocated to the appropriate recipient. Distribution among multiple recipients is pro rata based on their turnover in a State or Union territory during the relevant period. The 'relevant period' is defined as either the previous financial year or the last available quarter, depending on turnover availability.
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