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Manner of recovery of credit distributed in excess

Section 18 - Draft-Bills-Reports - INPUT TAX CREDIT - Goods and Services Tax - Section 18 - 18. (1) Where the credit distributed by the Input Service Distributor is in excess of the credit available for distribution by him, the excess credit so distr .....

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visions contained in section 17 resulting in excess distribution of credit to one or more suppliers, the excess credit so distributed shall be recovered from such supplier(s) along with interest, and the provisions of section 51 shall apply mutatis m .....

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