https://www.taxtmi.com/manuals?id=7958 ISD-distributed ITC must be allocated in the month of availability, reported in FORM GSTR-6, limited to available credit, and apportioned pro rata among recipients using the formula C1 = (t1/T) x C based on each recipient's State/Union territory turnover for the relevant period; eligible and ineligible credits and different tax heads must be distributed separately. en-us Wed, 06 Aug 2025 16:23:00 +0530 Mon, 11 Aug 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7958 ISD-distributed ITC must be allocated in the month of availability, reported in FORM GSTR-6, limited to available credit, and apportioned pro rata among recipients using the formula C1 = (t1/T) x C based on each recipient's State/Union territory turnover for the relevant period; eligible and ineligible credits and different tax heads must be distributed separately. Manuals GST Wed, 06 Aug 2025 16:23:00 +0530 https://www.taxtmi.com/manuals?id=7958