Section 21 of CGST Act
Section 21 of CGST Act provide for recovery of excess credit by an ISD. An ISD has been allowed to distribute the credit he has received. The manner of distribution of such credit is provided in section 20 of CGST Act.
“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.”
(As given in section 21 of CGST Act)