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        Question 18 - Whether the excess credit distributed could be recovered from ISD by the department?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 11
        Concept of Input Service Distributor in GST

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        Excess input tax credit recovery limited to recipients, not Input Service Distributor; statutory recovery procedures apply. Excess credit distributed by an Input Service Distributor is recoverable, with interest, only from the recipient and not from the ISD; recovery must follow the applicable statutory recovery procedures for erroneous or excess input tax adjustments rather than direct recovery from the ISD.
                          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.

                                Excess input tax credit recovery limited to recipients, not Input Service Distributor; statutory recovery procedures apply.

                                Excess credit distributed by an Input Service Distributor is recoverable, with interest, only from the recipient and not from the ISD; recovery must follow the applicable statutory recovery procedures for erroneous or excess input tax adjustments rather than direct recovery from the ISD.


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