Section 19 - Recovery of Input Tax Credit and Interest thereon - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter V
INPUT TAX CREDIT
Contents
19. Recovery of Input Tax Credit and Interest thereon
Where credit has been taken wrongly, the same shall be recovered from the registered taxable person in accordance with the provisions of this Act.