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of <h1>Excess Credit Distributed by Input Service Distributor Must Be Recovered with Interest per Section 20 of GST Act 2017.</h1> Where an Input Service Distributor distributes credit contrary to section 20 of the Orissa Goods and Services Tax Act, 2017, resulting in 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, for determining the recoverable amount.
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