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of <h1>Excess Credit from Input Service Distributor Violating Section 20 of Assam GST Act 2017 Must Be Recovered with Interest</h1> Where an Input Service Distributor distributes credit in violation of section 20 of the Assam Goods and Services Tax Act, 2017, resulting in excess credit to one or more recipients, the excess credit must be recovered from those recipients with interest. The recovery process will follow the provisions similar to those in section 73 or section 74, as applicable, for determining the amount to be recovered.
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