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 9
Bill
Concept of Input Service Distributor in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. What are the provisions for recovery of excess/wrongly distributed credit by ISD?
Ans. The excess/wrongly distributed credit can be recovered from the recipients of credit along with interest by initiating action under section 73 or 74.

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