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of <h1>Excess Credit Distribution Violation Under Section 20 of GST Act Requires Recovery with Interest Per Sections 73 or 74</h1> Where an Input Service Distributor distributes credit in violation of section 20 of the Telangana Goods and Services Tax Act, 2017, leading to excess credit distribution to one or more recipients, the excess credit must be recovered from those recipients with interest. The process for determining the amount to be recovered will follow the provisions of section 73 or section 74, as applicable.
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