https://www.taxtmi.com/acts?id=23918 Excess distribution of input tax credit by an Input Service Distributor in contravention of the rules governing distribution under section 20 is recoverable from the recipients to whom the credit was wrongly passed. The excess credit is to be recovered along with interest, and the machinery for determining the amount recoverable is to follow, as applicable, the procedures under sections 73 or 74, and section 74A where relevant, applied mutatis mutandis. en-us Mon, 27 Mar 2017 17:01:21 +0530 Thu, 25 Jun 2026 16:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23918 Excess distribution of input tax credit by an Input Service Distributor in contravention of the rules governing distribution under section 20 is recoverable from the recipients to whom the credit was wrongly passed. The excess credit is to be recovered along with interest, and the machinery for determining the amount recoverable is to follow, as applicable, the procedures under sections 73 or 74, and section 74A where relevant, applied mutatis mutandis. Act-Rules GST Mon, 27 Mar 2017 17:01:21 +0530 https://www.taxtmi.com/acts?id=23918