Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law
Question 4
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law?
\nAns. The recovery relating to ITC wrongfully enjoyed will be done under GST only – section 143 to 146.
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