Section 121: Recovery of credit wrongly availed

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.

CHAPTER XV ANTI-PROFITEERING

Where this provision sits

Act	The Central Goods and Services Tax (CGST) Rules 2017
Section	121
Marginal note	Recovery of credit wrongly availed
Jurisdiction	Union territory of Dadra and Nagar Haveli and Daman and Diu
Status	In force as published by the source

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