Question 4 - Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 24
Transitional Provisions
Contents
Q 4. Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law?
Ans. The recovery relating to ITC wrongfully enjoyed will be done under GST only - section 143 to 146.
