Rule 121
Recovery of credit wrongly availed
GST
Transitional Provisions
Rule 121 of Central Goods and Services Tax Rules, 2017
121. Recovery of credit wrongly availed.-
\nThe amount credited under sub-rule (3) of rule 117 may be verified and 1[proceedings under section 73 or section 74 or section 74A, as the case may be,] shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
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\nNOTES:-
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\nSubstituted vide <\/p>\n
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