Bare ActsThe Nagaland Goods & Services Tax Act, 2017

Section 21

Amendment status not verified — confirm the current text below against the official source.

Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 Manner of resulting in of excess distribution of credit to one or more recovery recipients of credit, excess credit to distributed shall be of credit recovered from such recipients along with interest, and distributed the provisions of section 73 or section 74, as the case may in excess be, shall, mutatis mutandis, apply for determination of amount to be recovered. 407 CHAPTER-VI REGISTRATION

Section 21 – The Nagaland Goods & Services Tax Act, 2017 | DailyLaw.ai