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Section 21: Manner of recovery of credit distributed in excess

The Himachal Pradesh Goods and Services Tax Act, 2017State Act of Himachal Pradesh · Act 10 of 2017

Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients alongwith interest, and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered.

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CHAPTER -VI REGISTRATION

Where this provision sits

ActThe Himachal Pradesh Goods and Services Tax Act, 2017
Section21
Marginal noteManner of recovery of credit distributed in excess
JurisdictionState of Himachal Pradesh
StatusIn force as published by the source

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