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    <title>Substitution of section 20.</title>
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    <description>Substitution requires any supplier office receiving invoices for input services on behalf of distinct persons to register as an Input Service Distributor and distribute input tax credit. The distributor must allocate central or integrated tax credits in the prescribed manner, time and under prescribed conditions, and may convert central tax to integrated tax and vice versa by issuing a document stating the input tax credit amount.</description>
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      <description>Substitution requires any supplier office receiving invoices for input services on behalf of distinct persons to register as an Input Service Distributor and distribute input tax credit. The distributor must allocate central or integrated tax credits in the prescribed manner, time and under prescribed conditions, and may convert central tax to integrated tax and vice versa by issuing a document stating the input tax credit amount.</description>
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