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<h1>Excess Input Tax Credit Recovery Required for Violations of Section 20 of Karnataka GST Act 2017; Interest Applicable</h1> Where an Input Service Distributor distributes input tax credit in violation of Section 20 of the Karnataka Goods and Services Tax Act, 2017, leading to excess credit allocation to one or more recipients, the excess credit must be recovered from those recipients with interest. The recovery process will follow the provisions of Section 73 or Section 74, as applicable, to determine the amount to be recovered.