Section 22 - Manner of recovery of credit distributed in excess - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

22. Manner of recovery of credit distributed in excess Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 21 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipient(s) along with interest, and the provisions of section 66 or 67, as the case may be, shall apply mutatis mutandis for effecting such recovery.