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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Input Service Distributor credit distribution requires pro rata turnover allocation and tax-head segregation under amended Rule 39.</h1> Under amended Section 20 and Rule 39 (effective 01.04.2025) an Input Service Distributor must distribute monthly available input tax credit within the same month via FORM GSTR-6, not exceeding available credit, allocating credit attributable to single recipients solely to them and allocating credit attributable to multiple recipients pro rata by each recipient's State/UT turnover during the relevant period. Distribution distinguishes eligible and ineligible ITC and segregates by tax head; integrated tax remains IGST, while central and State/UT tax are allocated as such or converted to IGST for out-of-State recipients. ISD invoices, credit and debit notes govern issuance and adjustments; wrongful or later reductions are apportioned per the prescribed formula C1 = (t1/T) x C and reflected in the monthly GSTR-6 filing.

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