Manner of recovery of credit distributed in excess
Section 22
Bill
INPUT TAX CREDIT
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
22. Manner of recovery of credit distributed in excess
\n Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 21 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovere<\/p>\n
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