Recovery of credit wrongly availed
Rule 5
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
5. Recovery of credit wrongly availed
\nThe amount credited under sub-rule (3) of rule 1 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
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