Whether the excess credit distributed could be recovered from ISD by the department?

Whether the excess credit distributed could be recovered from ISD by the department?
Question 18
Bill
Concept of Input Service Distributor in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Whether the excess credit distributed could be recovered from ISD by the department?
Ans. No. Excess credit distributed can be recovered along with interest only from the recipient and not ISD. The provisions of section 73 or 74 would be applicable for the recovery of credit.
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