Moti Weavers, at Pune, Maharashtra is a registered input service distributor and intends to distribute ITC for the month of March. The following are…

(i) Total GST credit (CGST+ SGST + IGST) of 18,000 specifically attributable to Ganganagar Branch, Rajasthan will be distributed as IGST credit of 18,000 only to Ganganagar Branch, Rajasthan [Since recipient and input service distributor (ISD) are located in different states]. (ii) IGST credit of 1,50,000, CGST credit of 15,000 and SGST credit of 15,000 specifically attributable to Mumbai Branch, Maharashtra will be distributed as IGST credit of 1,50,000, CGST credit of 15,000 and SGST credit of 15,000 respectively, only to Mumbai Branch, Maharashtra [Since recipient is located in the same State in which ISD is located]. (iii) CGST credit of 60,000, SGST credit of 60,000 and IGST credit of 1,20,000 have to be distributed among the three branches and Mumbai Branch, Maharashtra in proportion of their turnover of the last quarter. Ganganagar Branch, Rajasthan will get:48,000 [₹ 2,40,000 x (₹ 10,00,000/50,00,000)] as IGST credit.Madhugiri Branch, Karnataka will get:24,000 [₹ 2,40,000 x (₹ 5,00,000/50,00,000)] as IGST credit.The credit attributable to a recipient is distributed even if such recipient is making exempt supplies.Kosala Branch, UP will get:72,000 [₹ 2,40,000 x (₹ 15,00,000/50,00,000)] as IGST credit.Mumbai Branch, Maharashtra will get: 24,000 [₹ 60,000 x (₹ 20,00,000/50,00,000)] as CGST credit, 24,000 [₹ 60,000 x (₹ 20,00,000/50,00,000)] as SGST credit and 48,000 [₹ 1,20,000 x (₹ 20,00,000/50,00,000)] as IGST credit. (iv) ITC of 10,000 of March (last year) cannot be distributed in March this year as ITC available for distribution in a month is to be distributed in the same month.