https://www.taxtmi.com/acts?id=30560 Input Service Distributors must issue prescribed documents and distribute input tax credit only up to available credit, allocating credits attributable to a single recipient solely to that recipient. For services attributable to multiple recipients, distribution must be pro rata 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 that period. Relevant period is the prior financial year's turnover where available or the last quarter with available turnover details. "Recipient of credit" is determined by shared PAN. en-us Wed, 26 Jul 2017 10:42:44 +0530 Wed, 26 Jul 2017 10:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30560 Input Service Distributors must issue prescribed documents and distribute input tax credit only up to available credit, allocating credits attributable to a single recipient solely to that recipient. For services attributable to multiple recipients, distribution must be pro rata 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 that period. Relevant period is the prior financial year's turnover where available or the last quarter with available turnover details. "Recipient of credit" is determined by shared PAN. Act-Rules GST - States Wed, 26 Jul 2017 10:42:44 +0530 https://www.taxtmi.com/acts?id=30560