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of <h1>Input Service Distributor Violates Section 20; Excess Credit Must Be Recovered from Recipients with Interest Under GST Act 2017.</h1> Under the Gujarat Goods and Services Tax Act, 2017, if an Input Service Distributor allocates credit in violation of Section 20, leading to an excess credit distribution to recipients, the excess amount must be recovered from those recipients with interest. The recovery process will follow the guidelines outlined in Section 73 or 74, as applicable, to determine the amount to be reclaimed.
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