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<h1>Excess Input Tax Credit Recovery under Section 21 of West Bengal GST Act 2017: Procedures and Interest Details Explained.</h1> Section 21 of the West Bengal Goods and Services Tax Act, 2017, addresses the recovery of input tax credit distributed in excess by an Input Service Distributor. If credit is distributed beyond what is permitted under Section 20, the excess amount must be recovered from the recipients along with interest. The procedures outlined in Section 73 or Section 74 will apply, with necessary modifications, to determine the recoverable amount.