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 [or section 74A], as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered.
Section 21: Manner of recovery of credit distributed in excess.
The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
Where this provision sits
| Act | The Maharashtra Goods and Services Tax Act, 2017 |
|---|---|
| Section | 21 |
| Marginal note | Manner of recovery of credit distributed in excess. |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Mah. 8 of 2025. These words, figures and letter were inserted by Mah. 8 of 2025, s. 10, w.e.f. 1st November 2024.
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