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Manner of recovery of credit distributed in excess [ Section 21 of CGST Act ]
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.... recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74 [ or section 74A (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) inserted vide Finance (No.2) Act, 2024 ], of CGST Act as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered. Important N....
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