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of <h1>Excess GST Credit Distributed Violating Section 20 Must Be Recovered From Recipients With Interest per Sections 73/74.</h1> Where an Input Service Distributor distributes credit in violation of section 20 of the Puducherry Goods and Services Tax Act, 2017, leading to excess credit distribution to 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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