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Home/Docs/Entity Reference/ISD Distribution — entity reference
REFERENCE · Last reviewed

ISD Distribution — entity reference

An ISD Distribution is one ISD invoice or ISD credit note on a GSTR 6 return: the document through which an Input Service Distributor passes one credit pool of one received document on to its recipient registrations. Distribute ISD Credit builds them, one per received document and pool (eligible credit, reported in form table 5A, and ineligible credit, reported in 5B), each with an ISD serial from the ISD Document Series of the financial year (Rule 54). How each one was split between recipients is held in its ISD Recipient Allocation rows. The rows are rebuilt every time Distribute ISD Credit runs on the return, which re-issues the return's own earlier serials first, so do not edit them by hand. They appear on the ISD Distribution tab of the GSTR 6 record and have no actions of their own.

Fields

FieldLabelTypeRequiredWhat it does
CessCessCurrencyCess in the pool being distributed, as received. Cess is never converted.
CGSTCGSTCurrencyCentral tax in the pool being distributed, as received. A recipient in another state, or an SEZ recipient, gets its share of it as IGST; the allocation rows show the converted amounts.
CreatedByIdCreated ByLookup → UserAccountYes
CreatedDateTimeCreated DateDateAndTimeYes
DistributionMethodDistribution MethodPickListAttributed when the received document names one recipient, who receives the whole pool (Rule 39(1)(c)); ProRata when the pool is split between all operational recipients by turnover, or equally when none has a turnover (Rule 39(1)(d)). Written by Distribute ISD Credit as Attributed or ProRata, words that are not among the seeded picklist values. Values: Auto, Ratio, Manual, Pro-rata.
DocumentDateDocument DateDateThe date of the received document the pool came from, copied by Distribute ISD Credit. It is sent to GSTN as the ISD document date.
DocumentNumberDocument NumberTextThe ISD serial, the same value as Document Serial.
DocumentSerialDocument SerialTextThe ISD invoice or credit note number (Rule 54), at most 16 characters: the ISD Document Series Prefix followed by its next number. When the financial year has no active series, Distribute ISD Credit creates one (prefix ISD/2627/ for invoices or ISDCN/2627/ for credit notes, for 2026-27). Running Distribute ISD Credit again re-issues the return's earlier serials before drawing new ones. Sent to GSTN as the document number.
DocumentTypeDocument TypePickListISDInvoice, or ISDCreditNote when the received document is a credit note. A received debit note is distributed as an ISD invoice. It decides which series the serial is drawn from. Values: ISD Invoice, ISD Credit Note.
FilingPeriodFiling PeriodDateThe date of the received document, copied by Distribute ISD Credit. The return month is decided by the GSTR 6 record, not by this field.
GSTR6IdGSTR 6Lookup → GSTR6The GSTR 6 return this document belongs to.
IdIdGuidYes
IGSTIGSTCurrencyIntegrated tax in the pool being distributed, as received. It is always distributed as IGST.
ISDBranchIdBranchLookup → BranchOptional branch. Distribute ISD Credit does not fill it, so it is blank on every built document. It is hidden on tenants with a single location.
ISDSourceDocumentIdISD Source DocumentLookup → ISDSourceDocument_cThe received document, on the ISD Source Document tab, whose credit pool this document distributes.
IsEligibleIs EligibleBooleanYes for the eligible pool (form table 5A), No for the ineligible pool (5B), credit blocked in the ledger that the recipients cannot claim. It decides which list of the GSTN save the document is sent in.
ModifiedByIdModified ByLookup → UserAccountYes
NameNameTextYesRecord name, assigned from the ISD Distribution Name Setting (series ISD). The ISD serial is in Document Serial.
OriginalDistributionIdOriginal DistributionLookupNot filled by Distribute ISD Credit; blank on every built document.
OriginalISDInvoiceDateOriginal ISD Invoice DateDateFor an ISD credit note, the date of the original document it reverses, sent to GSTN with the credit note when present. Distribute ISD Credit copies it from the received credit note, and processing does not record one, so it is normally blank.
OriginalISDInvoiceNumberOriginal ISD Invoice NumberTextFor an ISD credit note, the number of the original document it reverses, sent to GSTN with the credit note when present. Distribute ISD Credit copies it from the received credit note, and processing does not record one, so it is normally blank.
OwnerIdOwnerLookup → UserAccountYes
RecordTypeIdRecord TypeGuid, hidden
SGSTSGSTCurrencyState or union territory tax in the pool being distributed, as received. A recipient in another state, or an SEZ recipient, gets its share of it as IGST.
SourceSourceTextBooks for every document Distribute ISD Credit builds. Only Books documents are summarised, checked by Calculate ITC and sent to GSTN.
StatusStatusPickListSet to Distributed when the document is built and never changed afterwards. The return's progress is the Status of the GSTR 6 record. Values: Draft, Locked, Filed.
SubscriptionKeySubscription KeyGuid, hiddenYes
TableRefTable RefTextWhich pool the document distributes: 8 for eligible credit and 9 for ineligible credit, older codes that the return summary shows as 5A - Eligible ITC distributed and 5B - Ineligible ITC distributed.
TotalITCTotal ITCCurrencyThe pool being distributed: IGST plus CGST plus SGST plus Cess as received. The return's Total ITC Distributed is the sum of these, and Calculate ITC checks that each one is fully allocated to recipients.
UpdatedDateTimeModified DateDateAndTimeYes

Actions

ActionLabelTypeWhat it does
CloneCloneServerAction (Clone)Create a copy of this record
EditInLineEditEditInlineEdit
NewNewNewNew
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