Manner of distribution of tax by input service distributor section 20 of CGST
Input service distributor shall distribute the credit of input tax taken on input services or goods with supporting document containing detail input tax distributed.
Input tax credit can be distributed in following manner
a. Credit of central tax as central tax or integrated tax
b. Credit of integrated tax as integrated tax or central tax

Input tax credit distribution by input service distributor shall be subject to following condition

a. Credit shall be distributed only against to supporting document containing detail of input credit.
b. Amount of input tax credit distributed shall not exceed to available credit to input service distributor.
c. Input credit pertaining to particular recipient shall be distributed to that particular recipient only.
d. Input tax credit taken on services relating to more than one recipients shall be distributed on such recipient on pro-rata basis and such pro-rata shall be on turnover basis

Recovery of input tax credit distributed by input service distributor in contravention of provision section 21 of CGST

In case input service distributor distributed credit in contravention of provision then such excess credit shall be recovered as per section 73 and section 74 along with interest.