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Section 21: Manner of recovery of credit distributed in excess

The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)State Act of Kerala · Act 20 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 along with 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.

43

CHAPTER VI REGISTRATION

Where this provision sits

ActThe Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
Section21
Marginal noteManner of recovery of credit distributed in excess
JurisdictionState of Kerala
StatusIn force as published by the source

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