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    <title>Procedure for distribution of input tax credit by Input Service Distributor</title>
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    <description>ISD must distribute Input Tax Credit monthly and report in FORM GSTR-6, separately allocating eligible and ineligible credits and treating integrated, central and State/Union territory tax credits distinctly; distribution to recipients is by a proportional formula based on each recipient&#039;s turnover, with debit and credit note adjustments apportioned and reflected in the month of inclusion, and prescribed ISD invoices and credit notes issued for distributions and reductions.</description>
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      <description>ISD must distribute Input Tax Credit monthly and report in FORM GSTR-6, separately allocating eligible and ineligible credits and treating integrated, central and State/Union territory tax credits distinctly; distribution to recipients is by a proportional formula based on each recipient&#039;s turnover, with debit and credit note adjustments apportioned and reflected in the month of inclusion, and prescribed ISD invoices and credit notes issued for distributions and reductions.</description>
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