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<h1>Excess credit distributed by Input Service Distributor must be recovered with interest under section 20 of Punjab GST Act.</h1> Where an Input Service Distributor distributes credit in violation of section 20 of the Punjab Goods and Services Tax Act, 2017, leading to an excess distribution of credit to one or more recipients, this excess credit must be recovered from those recipients. The recovery process will include interest, and the provisions of section 73 or section 74, as applicable, will apply for determining the amount to be recovered.