Section 21 : Manner of distribution of credit by Input Service Distributor – Input Tax Credit
June 10, 2017
Section 23 : Registration – Registration
June 10, 2017

Section 22 : Manner of recovery of credit distributed in excess – Input Tax Credit


22. Manner of recovery of credit distributed in excess

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 recovered from such recipient(s) along with interest, and the provisions of section 66 or 67, as the case may be, shall apply mutatis mutandis for effecting such recovery.

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