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of <h1>Section 20 Amended: New Rules for Input Service Distributor Credit Distribution Effective April 2025</h1> Section 20 of the Central Goods and Services Tax Act is replaced to outline the manner of distributing credit by an Input Service Distributor (ISD). Any supplier's office receiving tax invoices for input services on behalf of distinct persons must register as an ISD under section 24. The ISD will distribute central or integrated tax credits from invoices, including those for services taxed under section 9, within prescribed timeframes and conditions. The credit distribution will be documented and follow prescribed methods. This amendment will be effective from April 1, 2025, as per Notification No. 16/2024-Central Tax.
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