https://www.taxtmi.com/acts?id=25541 Input Service Distributor must allocate input tax credit of State and integrated tax by issuing prescribed documents. Distribution is permitted only against prescribed documents, not to exceed available credit, and must follow attribution rules: sole attribution to a single recipient; pro rata distribution among multiple attributable recipients based on each recipient's turnover in the State or Union territory during the relevant period relative to the aggregate turnover of attributable recipients operational in the current year; or pro rata among all recipients when applicable. "Relevant period," "recipient of credit," and "turnover" are defined for allocation purposes. en-us Mon, 12 Jun 2017 14:24:47 +0530 Thu, 06 Jul 2017 12:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25541 Input Service Distributor must allocate input tax credit of State and integrated tax by issuing prescribed documents. Distribution is permitted only against prescribed documents, not to exceed available credit, and must follow attribution rules: sole attribution to a single recipient; pro rata distribution among multiple attributable recipients based on each recipient's turnover in the State or Union territory during the relevant period relative to the aggregate turnover of attributable recipients operational in the current year; or pro rata among all recipients when applicable. "Relevant period," "recipient of credit," and "turnover" are defined for allocation purposes. Act-Rules GST - States Mon, 12 Jun 2017 14:24:47 +0530 https://www.taxtmi.com/acts?id=25541