https://www.taxtmi.com/acts?id=30363 Section 20 requires an Input Service Distributor to issue prescribed documents when allocating input tax credit as State tax or integrated tax. Distribution must not exceed available credit, must be made against prescribed documentation, and credits attributable to one recipient go solely to that recipient. Where multiple recipients are attributable, credits are apportioned pro rata by each recipient's turnover in the State or Union territory during the relevant period relative to aggregate turnover of all attributable, operational recipients. The provision defines the relevant period, recipient of credit, and turnover. en-us Mon, 10 Jul 2017 14:28:15 +0530 Fri, 18 Aug 2017 11:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30363 Section 20 requires an Input Service Distributor to issue prescribed documents when allocating input tax credit as State tax or integrated tax. Distribution must not exceed available credit, must be made against prescribed documentation, and credits attributable to one recipient go solely to that recipient. Where multiple recipients are attributable, credits are apportioned pro rata by each recipient's turnover in the State or Union territory during the relevant period relative to aggregate turnover of all attributable, operational recipients. The provision defines the relevant period, recipient of credit, and turnover. Act-Rules GST - States Mon, 10 Jul 2017 14:28:15 +0530 https://www.taxtmi.com/acts?id=30363