Rule 121 - Recovery of credit wrongly availed - Central Goods and Services Tax Rules, 2017

121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and 1 [ proceedings under section 73 or section 74 or section 74A, as the case may be, ] shall be initiated in respect of any credit wrongly availed, whether wholly or partly. *************** NOTES:- 1. Substituted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, proceedings under section 73 or, as the case may be, section 74