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

Question 6 – Draft-Bills-Reports – Concept of Input Service Distributor in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – 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 of the Model GST Law. – Statutory Provisions, Acts, Rules, Regul

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