M/s TRV Ltd., having its Head Office at Delhi, is registered as Input Service Distributor (ISD) only under GST. It has three units in different…

M/s TRV Ltd., having its Head Office at Delhi, is registered as Input Service Distributor (ISD) only under GST. It has three units in different cities namely 'Jodhpur', 'Indore' and 'Delhi' which are operational in the current financial year. It has to distribute total input tax credit amounting to 18,00,000 for the month of January, 2025. Out of this amount, an invoice involving tax amount of 3,00,000 pertains to Delhi unit only. Total turnover of the units (excluding tax, if any) for the preceding financial year are as follows: Particular Turnover (₹) Turnover of Jodhpur unit (Registered) 10,00,000 Turnover of Indore unit (Registered) 5,00,000 Total Turnover of all three units 30,00,000 Note: Delhi unit is unregistered and provides only exempted services. Amount of the credit to be distributed by M/s TRV Ltd. to each of the eligible units will be: