Section20

The Central Goods and Services Tax Act, 2017

Manner of distribution of credit by Input Service Distributor

In force Act 12 of 2017 As on 16 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 5 provisions Instruments 30

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 20 of the Central Goods and Services Tax Act, 2017 deals with manner of distribution of credit by Input Service Distributor. Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9 [of this Act or under sub-section (3) or sub-section (4) of section The Act was enacted on 12 Apr 2017.

¹[20. Manner of distribution of credit by Input Service Distributor.--- (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9 ²[of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)], for or on behalf of distinct persons referred to in section 25, shall be required to be registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices.
(2) The Input Service Distributor shall distribute the credit of central tax or integrated tax charged on invoices received by him, including the credit of central or integrated tax in respect of services subject to levy of tax under sub-section (3) or sub-section (4) of section 9 ²[of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),] paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed.
(3) The credit of central tax shall be distributed 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, in such manner as may be prescribed.]
Section 20, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 5

Made under this section, and citing it

20 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 10 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 20

What does Section 20 of the Central Goods and Services Tax Act deal with?

Section 20 of the Central Goods and Services Tax Act is headed "Manner of distribution of credit by Input Service Distributor". [20. Manner of distribution of credit by Input Service Distributor.--- (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of se

How do I find court cases under Section 20 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 20, section 20 CGST Act, section 20 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 20 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 9 (Levy and collection), section 24 (Compulsory registration in certain cases), section 25 (Procedure for registration), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 20: most recently 41/2020-Central Tax G.S.R 275(E) (2021), then Notification No. 35/2020 -Central Tax dated 03.04.2020 (2020), and 18 more.

When was Section 20 of the Central Goods and Services Tax Act enacted?

Section 20 of the Central Goods and Services Tax Act, cited as CGST Act 20, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.