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        Question 32 - What is the recovery mechanism for wrongly availed credit?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 10
        Input Tax Credit

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        Wrongly availed input tax credit must be recovered from the registered taxable person under statutory recovery procedures. Wrongly availed input tax credit is recoverable from the registered taxable person through the statutory recovery mechanism, requiring the registered person to disgorge the credit and submit to the recovery procedure set out by the enactment.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Wrongly availed input tax credit must be recovered from the registered taxable person under statutory recovery procedures.

                                Wrongly availed input tax credit is recoverable from the registered taxable person through the statutory recovery mechanism, requiring the registered person to disgorge the credit and submit to the recovery procedure set out by the enactment.


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