Input Service Distributor credit allocation must follow pro rata turnover rules, separate tax-head treatment and prescribed documentation. ISD-distributed ITC must be allocated in the month of availability, reported in FORM GSTR-6, limited to available credit, and apportioned pro rata among recipients using the formula C1 = (t1/T) x C based on each recipient's State/Union territory turnover for the relevant period; eligible and ineligible credits and different tax heads must be distributed separately.
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Provisions expressly mentioned in the judgment/order text.
Input Service Distributor credit allocation must follow pro rata turnover rules, separate tax-head treatment and prescribed documentation.
ISD-distributed ITC must be allocated in the month of availability, reported in FORM GSTR-6, limited to available credit, and apportioned pro rata among recipients using the formula C1 = (t1/T) x C based on each recipient's State/Union territory turnover for the relevant period; eligible and ineligible credits and different tax heads must be distributed separately.
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