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Recovery of excess input tax credit: excess distributed credit is recoverable from recipients with interest under assessment procedures. If an Input Service Distributor distributes credit in contravention of distribution rules causing excess distribution, the excess credit shall be recovered from the recipients with interest, and the procedures for determination and recovery of the amount shall apply mutatis mutandis.
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<h1>Recovery of excess input tax credit: excess distributed credit is recoverable from recipients with interest under assessment procedures.</h1> If an Input Service Distributor distributes credit in contravention of distribution rules causing excess distribution, the excess credit shall be recovered from the recipients with interest, and the procedures for determination and recovery of the amount shall apply mutatis mutandis.
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