AdvocateKhoj
Login : Advocate | Client
Home Post Your Case My Account Law College Law Library
    

The Central Goods and Services Tax Act, 2017

21. Manner of recovery of credit distributed in excess.-

Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered.



Central Goods and Services Tax Act, 2017 Back




Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys