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

ISD Recipient Allocation — entity reference

An ISD Recipient Allocation is one recipient's share of one ISD invoice or ISD credit note on a GSTR 6 return: how much of that document's credit pool goes to which of your registrations under the ISD's PAN. Distribute ISD Credit creates them, one per recipient of each distribution document: a single row with ratio 1 when the received document is attributed to one recipient, otherwise one row for every operational ISD Recipient Turnover record in scope, split by turnover (or equally when none has a turnover). Each row keeps the tax both as received (Source IGST, CGST, SGST, Cess) and as passed on after the Rule 39 head conversion (Distributed IGST, CGST, SGST, Cess, repeated in IGST, CGST, SGST and CESS). Save to GSTN builds the per-recipient lists of the return from these rows, and Calculate ITC checks that each distribution document is fully allocated. The rows are deleted and rebuilt every time Distribute ISD Credit runs, so do not create or edit them by hand. They appear on the ISD Recipient Allocation tab of the GSTR 6 record, are in no standard app, and their record page has no buttons.

Fields

FieldLabelTypeRequiredWhat it does
CESSCESSCurrencyCess passed on to the recipient: the same value as Distributed Cess. Cess is never converted.
CGSTCGSTCurrencyCentral tax passed on to the recipient: the same value as Distributed CGST. Zero for a recipient in another state or in an SEZ.
CreatedByIdCreated ByLookup → UserAccountYes
CreatedDateTimeCreated DateDateAndTimeYes
DistributedCessDistributed CessCurrencyCess the recipient receives; always equal to Source Cess. Calculate ITC adds the four distributed heads to check that each distribution document is fully allocated.
DistributedCGSTDistributed CGSTCurrencyCentral tax the recipient receives after conversion: Source CGST for a recipient in the ISD's state, zero for one in another state or an SEZ.
DistributedIGSTDistributed IGSTCurrencyIntegrated tax the recipient receives after conversion. For a recipient in the ISD's state it equals Source IGST. For a recipient in another state or an SEZ it is Source IGST plus Source CGST plus Source SGST.
DistributedSGSTDistributed SGSTCurrencyState or UT tax the recipient receives after conversion: Source SGST for a recipient in the ISD's state, zero for one in another state or an SEZ.
GSTR6IdGSTR 6Lookup → GSTR6The GSTR 6 return the allocation belongs to.
IdIdGuidYes
IGSTIGSTCurrencyIntegrated tax passed on to the recipient: the same value as Distributed IGST.
IsCrossStateIs Cross StateBooleanYes when central and state tax were converted to integrated tax: the recipient is marked SEZ, or the first two digits of its GSTIN differ from the ISD's. A recipient without a GSTIN counts as being in the ISD's state unless it is marked SEZ.
ISDDistributionIdISD DistributionLookup → ISDDistributionThe ISD invoice or ISD credit note this share belongs to. Its document serial, date and type are what GSTN receives for this recipient.
ISDRecipientTurnoverIdISD Recipient TurnoverLookupThe ISD Recipient Turnover record this share was worked out from. Its Turnover is the numerator of the ratio, so it shows which period's turnover applied.
IsEligibleIs EligibleBooleanYes when the share comes from the eligible pool (reported in form table 5A), No when it comes from blocked credit (table 5B), which the recipient cannot claim.
IsSezRecipientIs SEZ RecipientBooleanCopied from Is SEZ on the turnover record. An SEZ recipient always receives central and state tax as integrated tax.
ModifiedByIdModified ByLookup → UserAccountYes
NameNameTextYesInternal reference of the allocation, assigned from the ISD Recipient Allocation name setting (series ISDRA). It is not the ISD serial; the serial is on the distribution document.
OutputLiabilityFlagOutput Liability FlagBooleanNever set by xMatix and not read by any calculation; it stays No.
OwnerIdOwnerLookup → UserAccountYes
RatioRatioNumberThis recipient's share of the pool, rounded to 4 decimals. 1 for an attributed document. For a pro-rata split it is the recipient's turnover divided by the total turnover of all recipients in scope, or 1 divided by the number of recipients when no recipient has a turnover. The amounts are calculated from the unrounded share.
RecipientGSTINRecipient GSTINTextThe recipient registration's GSTIN, copied from the turnover record. With a GSTIN the recipient is reported to GSTN as registered under it; without one, as unregistered under the Recipient State Code.
RecipientStateCodeRecipient State CodeTextState code copied from the turnover record. It identifies an unregistered recipient to GSTN. It does not decide whether the tax is converted to IGST; that is decided from the Recipient GSTIN and Is SEZ.
RecordTypeIdRecord TypeGuid, hidden
SGSTSGSTCurrencyState or UT tax passed on to the recipient: the same value as Distributed SGST. Zero for a recipient in another state or in an SEZ.
SourceSourceTextBooks for every allocation; Distribute ISD Credit writes only from your books, and the GSTR-6A pull imports no allocations. Only Books rows are counted by Calculate ITC and sent to GSTN.
SourceCessSource CessCurrencyThe recipient's share of the pool's cess as received.
SourceCGSTSource CGSTCurrencyThe recipient's share of the pool's central tax as received, before conversion. For a recipient in another state or an SEZ it is reported to GSTN as central tax distributed as integrated tax.
SourceIGSTSource IGSTCurrencyThe recipient's share of the pool's integrated tax as received, before any conversion: the pool's IGST times the share, rounded to the paisa. GSTN receives the received-as amounts.
SourceSGSTSource SGSTCurrencyThe recipient's share of the pool's state or UT tax as received, before conversion. For a recipient in another state or an SEZ it is reported to GSTN as state tax distributed as integrated tax.
SubscriptionKeySubscription KeyGuid, hiddenYes
UpdatedDateTimeModified DateDateAndTimeYes

Actions

ActionLabelTypeWhat it does
CloneCloneServerAction (Clone)Create a copy of this record
DeleteDeleteDeletedelete
EditInListEditEditInlineedit
NewNewNewNew
← ISD Document Series ISD Recipient Turnover →