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        GST - States

        Section 21 - Manner of recovery of credit distributed in excess.

        Uttar Pradesh Goods and Services Tax Act, 2017
        Chapter V
        INPUT TAX CREDIT

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        Excess input tax credit distribution: recipients are liable for recovery with interest and standard assessment procedures apply. When an Input Service Distributor distributes credit in contravention of distribution rules, excess credit distributed shall be recovered from the recipients along with interest, with existing assessment and determination procedures applied mutatis mutandis to determine the amount to be recovered.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Excess input tax credit distribution: recipients are liable for recovery with interest and standard assessment procedures apply.

                                When an Input Service Distributor distributes credit in contravention of distribution rules, excess credit distributed shall be recovered from the recipients along with interest, with existing assessment and determination procedures applied mutatis mutandis to determine the amount to be recovered.


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