https://www.taxtmi.com/acts?id=30190 Section 20 requires an Input Service Distributor to issue a document showing the amount of input tax credit distributed; credit may be given only to recipients against prescribed documentation and not exceeding available credit. Credit attributable to a single recipient must go only to that recipient, while credit attributable to multiple recipients must be distributed pro rata based on each recipient's State or Union territory turnover in the relevant period relative to the aggregate turnover of operational recipients. Relevant period, recipient definition (same PAN) and turnover adjustments are specified. en-us Sat, 08 Jul 2017 17:45:53 +0530 Tue, 18 Jul 2017 12:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30190 Section 20 requires an Input Service Distributor to issue a document showing the amount of input tax credit distributed; credit may be given only to recipients against prescribed documentation and not exceeding available credit. Credit attributable to a single recipient must go only to that recipient, while credit attributable to multiple recipients must be distributed pro rata based on each recipient's State or Union territory turnover in the relevant period relative to the aggregate turnover of operational recipients. Relevant period, recipient definition (same PAN) and turnover adjustments are specified. Act-Rules GST - States Sat, 08 Jul 2017 17:45:53 +0530 https://www.taxtmi.com/acts?id=30190