Section 21
Manner of recovery of credit distributed in excess.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Where the Input Service Distributor
distributes the credit in contravention of the provisions contained in section 20 resulting in excess
distribution of credit to one or more recipients of credit, the excess credit so distributed shall be
recovered from such recipients along with interest, and the provisions of section 73 or section 74, as
the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered.