Input Tax Credit distribution: ISD must allocate credits as state or integrated tax and apportion pro rata by turnover.

Section 20 requires an Input Service Distributor to issue prescribed documents when allocating input tax credit as State tax or integrated tax. Distribution must not exceed available credit, must be made against prescribed documentation, and credits attributable to one recipient go solely to that recipient. Where multiple recipients are attributable, credits are apportioned pro rata by each recipient's turnover in the State or Union territory during the relevant period relative to aggregate turnover of all attributable, operational recipients. The provision defines the relevant period, recipient of credit, and turnover.

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