What are the provisions for recovery of excess/ wrongly distributed credit by ISD?

What are the provisions for recovery of excess/ wrongly distributed credit by ISD?
Question 6
Bill
Concept of Input Service Distributor in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 6. What are the provisions for recovery of excess/ wrongly distributed credit by ISD?
Ans. Sections 18(1) and 18(2) provide for recovery of excess/wrongly distributed credit by initiating action against the ISD itself or against the recipient of credit so distributed under section 51

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