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Manner of distribution of credit by Input Service Distributor.

Section 20 - Kerala SGST - INPUT TAX CREDIT - Kerala Goods and Services Tax Ordinance, 2017 - Section 20 - 20. - (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax and integrated tax as integrate .....

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(a) the credit can be distributed to the recipients of credit against a document containing such details as may be prescribed; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit .....

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ts to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such .....

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uch recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operationa .....

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ing the year during which credit is to be distributed, the said financial year; or (ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the cr .....

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