Section 21
Manner of recovery of credit distributed in excess.
GST
INPUT TAX CREDIT
Section 21 of Central Goods And Services Tax Act, 2017
Manner of recovery of credit distributed in excess.
21. 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 interes
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