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        Question 5 - Assuming the registered person has wrongly enjoyed the credit (Refer to Q4) under the existing law, will the recovery be done under the GST Law or the existing law?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 24
        Transitional Provisions

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        Recovery of wrongly enjoyed input tax credit: treated as arrears under GST if not recovered under prior law. Wrongly claimed input tax credit not recovered under the existing law shall be recovered under GST as arrears of tax; if recovery has been effected under the prior law, GST arrears will not be the default mechanism.
                          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.

                                Recovery of wrongly enjoyed input tax credit: treated as arrears under GST if not recovered under prior law.

                                Wrongly claimed input tax credit not recovered under the existing law shall be recovered under GST as arrears of tax; if recovery has been effected under the prior law, GST arrears will not be the default mechanism.


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