Recovery of credit wrongly availed under GST

Rule-121 of CGST Rules 2017

Recov­ery of cred­it wrong­ly availed.- 

The amount cred­it­ed under sub-rule (3) of rule 117 may be ver­i­fied and pro­ceed­ings under sec­tion 73 or, as the case may be, sec­tion 74 shall be ini­ti­at­ed in respect of any cred­it wrong­ly availed, whether whol­ly or partly.

Leave a Reply

Your email address will not be published. Required fields are marked *