Section 21 - Manner of recovery of credit distributed in excess of CGST ACT, 2017

        21. 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

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