Can the ISD distribute the credit as a consolidated amount to a recipient?

No, in terms of Rule 39(1) (b) of the CGST Rules, 2017, the ISD is required to distribute the eligible and in-eligible credit separately to a recipient. Further, the integrated tax, central tax and state tax should also be distributed separately.

(ICAI FAQ PUBLICATION 06-09-2017 -: Input Tax Credit: FAQ NO. 46)