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of <h1>Excess Credit Distribution by Input Service Distributor Under Section 20 of GST Act Requires Recovery with Interest</h1> Where an Input Service Distributor distributes credit contrary to section 20 of the Rajasthan Goods and Services Tax Act, 2017, leading to excess credit distribution to one or more recipients, the excess credit must be recovered from those recipients with interest. The recovery process will follow the provisions outlined in section 73 or section 74, as applicable, to determine the amount to be recovered.
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