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of <h1>Excess credit distributed under Meghalaya GST Act, 2017 must be recovered with interest per sections 73 or 74.</h1> Where an Input Service Distributor allocates credit in violation of section 20 of the Meghalaya 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 applicable interest. The recovery process will follow the provisions outlined in section 73 or section 74, as appropriate, to determine the amount to be reclaimed.
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