Section 39: Procedure for distribution of input tax credit by Input Service Distributor

Q: What does Section 39 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 39 TCITCR pertains to "Procedure for distribution of input tax credit by Input Service Distributor". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 39 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs procedure for distribution of input tax credit by Input Service Distributor. As verified on 22 May 2026.

Q: Is Section 39 TCITCR still in force?

Yes, Section 39 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 39 TCITCR?

धारा 39 TCITCR is the Devanagari Hindi reference for Section 39 of the The CGST (Input Tax Credit) Rules, 2017. Section 39 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs procedure for distribution of input tax credit by Input Service Distributor. As verified on 22 May 2026.

Q: What is Dhara 39 TCITCR?

Dhara 39 TCITCR is the Roman Hindi reference for Section 39 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 39 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs procedure for distribution of input tax credit by Input Service Distributor. As verified on 22 May 2026.

Q: How to cite Section 39 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 39, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 2017, § 39 (India).

Law on Tips Editorial Board

(1)

An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,-

(2)

If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.

(3)

Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued.