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[Cites 0, Cited by 0] [Section 20(2)] [Section 20] [Entire Act]

State of Odisha - Subsection

Section 20(2)(d) in Odisha Goods and Services Tax Act, 2017

(d)the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients 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 recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period;