Section 20 – Manner of Distribution of Credit by Input Service Distributor (ISD)
Section 20 of CGST Act, 2017 – Manner of Distribution of Credit by Input Service Distributor (ISD) Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 20 (Effective Provisions) Section 20: The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and the credit of integrated tax as integrated tax or central tax, by way of issue of a prescribed document, subject to the following conditions, namely:— (a) the credit can be distributed to the recipients of credit against a document containing prescribed details; (b) the amount of credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one rec...