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        GST - States

        Section 21 - Manner of recovery of credit distributed in excess.

        Madhya Pradesh Goods and Services Tax Act, 2017
        Chapter V
        INPUT TAX CREDIT

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        Recovery of excess input tax credit: excess distributions are recoverable from recipients with interest under recovery rules. When an Input Service Distributor distributes credit contrary to distribution rules, excess credit distributed shall be recovered from the recipients with interest, applying the tax law's provisions for determination and recovery of the amount mutatis mutandis.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Recovery of excess input tax credit: excess distributions are recoverable from recipients with interest under recovery rules.

                                When an Input Service Distributor distributes credit contrary to distribution rules, excess credit distributed shall be recovered from the recipients with interest, applying the tax law's provisions for determination and recovery of the amount mutatis mutandis.


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