https://www.taxtmi.com/acts?id=23917 Section 20 mandates registration as an Input Service Distributor where an office receives input service invoices for distinct persons and requires the ISD to distribute the corresponding input tax credit. The ISD shall distribute central or integrated tax credit in the manner, within the time and under the restrictions and conditions prescribed, and may convert central tax to integrated tax and vice versa by issuing a document stating the credit amount. Distribution is subject to prescribed conditions including limits to available credit, attribution to recipients, and pro rata allocation based on turnover where applicable. en-us Mon, 27 Mar 2017 17:01:08 +0530 Wed, 17 Sep 2025 17:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23917 Section 20 mandates registration as an Input Service Distributor where an office receives input service invoices for distinct persons and requires the ISD to distribute the corresponding input tax credit. The ISD shall distribute central or integrated tax credit in the manner, within the time and under the restrictions and conditions prescribed, and may convert central tax to integrated tax and vice versa by issuing a document stating the credit amount. Distribution is subject to prescribed conditions including limits to available credit, attribution to recipients, and pro rata allocation based on turnover where applicable. Act-Rules GST Mon, 27 Mar 2017 17:01:08 +0530 https://www.taxtmi.com/acts?id=23917