The persons registered as ISD can distribute ITC among its Units by filing Form GSTR-6, every month.
Previously, ISD were not able to adjust negative ITC to its units, under a major head through ITC available under another major head. For example, if in a particular month, no ITC had accrued under a head but ITC reversal was required to be done under that head or in cases where no inward supplies under a head but receipt of Credit Note(s) under that head for past supplies etc.
ISD would now be able to adjust negative ITC while distributing credit through Form GSTR 6.
Source: GST Weekly update
Yes GST is an online portal which aims to provide all information about (GST) and other laws in India. Our endeavor is to spread knowledge