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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Excess Credit Distribution Under Section 20 of Bihar GST Act Requires Recovery from Recipients with Interest</h1> Where an Input Service Distributor distributes credit in violation of section 20 of the Bihar Goods and Services Tax Act, 2017, leading to an excess distribution of credit to recipients, the excess credit must be recovered from those recipients along with interest. The recovery process will apply the provisions of section 73 or section 74, as appropriate, to determine the amount to be recovered.
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