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<h1>Excess credit distributed by Input Service Distributor under Section 20 must be recovered from recipients with interest. Sections 73/74 apply.</h1> Where an Input Service Distributor distributes credit in violation of section 20, leading to excess credit distribution to one or more recipients under the Tamil Nadu Goods and Services Tax Act, 2017, the excess credit must be recovered from those recipients along with interest. The procedures outlined in section 73 or section 74 will apply, with necessary modifications, to determine the amount to be recovered.