An ISD Recipient Turnover record is one registration that can receive Input Service Distributor credit, together with the turnover used to split that credit pro-rata under Rule 39. The records are tenant-wide, not part of any GSTR 6 return. When Process GSTR6 and Distribute ISD Credit run for a return, a record takes part only if Is Operational is on, its Recipient GSTIN has the same PAN as the ISD's GSTIN (a record without a GSTIN is always kept), its Effective From and Effective To overlap the return month, and it is the latest record for that GSTIN by Effective From, then Financial Year. Each recipient's share is its Turnover divided by the total turnover of all records in scope; the credit is split equally only when that total is zero. When no record at all is in scope for the ISD and month, both actions create one per active GST Registration under the ISD's PAN that does not have Enable ISD, from that registration's posted sales, named Auto followed by the GSTIN and the year. Records are never overwritten. A single record in scope stops this automatic creation for every other unit. The entity is in no standard app and has no standard list view or form, so an administrator adds them before records can be entered by hand.
Fields
| Field | Label | Type | Required | What it does |
|---|---|---|---|---|
AccountId | Account | Lookup | Optional link to the recipient's account. Distribution does not use it, except that an older attribution on a received document that names this account still finds the record. Records created automatically leave it blank. | |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created Date | DateAndTime | Yes | |
EffectiveFrom | Effective From | Date | First day the record applies; blank means open. The record is used for a return only when its Effective From and Effective To overlap the return month, and it is the main way the latest record for a GSTIN is chosen. Records created from the previous year's turnover start on 1 April of the current financial year; records created from a quarter's turnover start on the first day of the return month. | |
EffectiveTo | Effective To | Date | Last day the record applies; blank means open. Give an old record an Effective To when a new period's turnover takes over. Records created from the previous year's turnover end on 31 March; records created from a quarter's turnover end on the last day of the return month, so new records are created the next month. | |
FinancialYear | Financial Year | Text | The year the turnover was measured in, for example 2025-26 for a previous year's turnover, not the year it is applied to. It is the tie-breaker after Effective From when one GSTIN has several records in scope. | |
Id | Id | Guid | Yes | |
IsOperational | Is Operational | Boolean | Only records with this switched on take part in distribution. It has no default, so a record entered by hand is left out until you switch it on. Switch it off to stop a unit receiving credit without deleting its history. | |
IsRegistered | Is Registered | Boolean | Informational only: neither distribution nor the GSTN save reads it. A recipient is reported as registered when it has a Recipient GSTIN. Records created automatically switch it on. | |
IsSez | Is SEZ | Boolean | Marks a unit in a Special Economic Zone. The recipient is then always treated as being in another state, so its share of CGST and SGST is distributed as IGST. Records created automatically leave it off, so switch it on by hand for an SEZ unit. | |
Label | Label | Text | Display label. Records created automatically carry the same text as Name. | |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Name of the record. Records created automatically are named Auto, the GSTIN, the financial year and, for a quarter's turnover, the quarter (for example Auto 27AAAAA0000A1Z3 2025-26). Records entered by hand need a name typed in; no numbering series is seeded. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
Quarter | Quarter | Text | Filled (Q1 for April to June up to Q4 for January to March) when the turnover is one quarter's rather than a whole previous year's. Informational; distribution does not read it. | |
RecipientGSTIN | Recipient GSTIN | Text | GSTIN of the receiving registration. It decides whether the record belongs to this ISD (characters 3 to 12, the PAN, must match the ISD's GSTIN), whether the recipient is in another state (the first two characters against the ISD's), whether the recipient is reported as registered to GSTN, and which bills are attributed to it through their Shipping Address. Several records for one GSTIN are reduced to the latest one. A record without a GSTIN skips the PAN check, is never merged with another record and counts as being in the ISD's state. | |
RecordTypeId | Record Type | Guid, hidden | ||
StateCode | State Code | Text | The recipient's state code. It is reported to GSTN only for a recipient without a GSTIN; it does not decide whether CGST and SGST are converted to IGST. Records created automatically take the first two characters of the GSTIN. | |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
Turnover | Turnover | Currency | The recipient's turnover for the relevant period, which sets its share: its Turnover divided by the total of all records in scope. A blank or zero Turnover gives the recipient no share whenever another record in scope has one. Records created automatically use the taxable value of the registration's posted outward invoices and debit notes, less credit notes, exempt and export supplies included and tax excluded, rounded to 2 decimals. Sales from before you started using xMatix are not in the books and have to be entered by hand. | |
UpdatedDateTime | Modified Date | DateAndTime | Yes |
Related entities
- UserAccount — looks up via
OwnerId - UserAccount — looks up via
ModifiedById - UserAccount — looks up via
CreatedById - GSTR6ISDRecipientAllocation — referenced by via
ISDRecipientTurnoverId