https://www.taxtmi.com/acts?id=28471 Where amounts credited under sub rule (3) of rule 117 are wrongly availed, whether wholly or partly, they may be verified and proceedings under section 73 or section 74 or section 74A shall be initiated to recover the credit, as substituted by Notification No. 20/2024 - Central Tax. en-us Thu, 29 Jun 2017 15:26:23 +0530 Tue, 04 Nov 2025 12:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28471 Where amounts credited under sub rule (3) of rule 117 are wrongly availed, whether wholly or partly, they may be verified and proceedings under section 73 or section 74 or section 74A shall be initiated to recover the credit, as substituted by Notification No. 20/2024 - Central Tax. Act-Rules GST Thu, 29 Jun 2017 15:26:23 +0530 https://www.taxtmi.com/acts?id=28471