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.
Section 21: Manner of recovery of credit distributed in excess.
The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 of 2017
Where this provision sits
| Act | The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) |
|---|---|
| Section | 21 |
| Marginal note | Manner of recovery of credit distributed in excess. |
| Jurisdiction | State of Meghalaya |
| Status | In force as published by the source |
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