Section 20
Manner of distribution of credit by Input Service Distributor
In force
Section 20. Manner of distribution of credit by Input Service Distributor.
(1) The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a document containing the amount of input tax credit being distributed in such manner as may be prescribed.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-20.html
- Source confidence: Pending verification
Quick facts
- Section
- 20
- Chapter
- V
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0