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of <h1>Excess Credit Recovery from Recipients Required for Violations of Section 20 Delhi GST Act 2017, with Interest</h1> Where an Input Service Distributor allocates credit in violation of section 20 of the Delhi Goods and Services Tax Act, 2017, leading to an excess distribution of credit to one or more recipients, the excess credit must be recovered from those recipients with interest. The procedures outlined in section 73 or section 74 will apply, as appropriate, to determine the amount to be recovered.
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