Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Excess credit distributed by Input Service Distributor under Section 20 must be recovered with interest per Sections 73 or 74.</h1> Where an Input Service Distributor distributes credit in violation of Section 20, leading to an excess allocation to one or more recipients, the excess credit must be recovered from those recipients with interest. The recovery process will follow the procedures outlined in Section 73 or Section 74 of the Maharashtra Goods and Services Tax Act, 2017, as applicable, to determine the recoverable amount.