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        GST - States

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

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

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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.
                          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 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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