{"id":168,"date":"2018-08-24T06:22:09","date_gmt":"2018-08-24T06:22:09","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=168"},"modified":"2018-08-24T06:22:09","modified_gmt":"2018-08-24T06:22:09","slug":"section-21-manner-of-recovery-of-credit-distributed-in-excess-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-21-manner-of-recovery-of-credit-distributed-in-excess-of-cgst-act-2017\/","title":{"rendered":"Section 21 &#8211; Manner of recovery of credit distributed in excess of CGST ACT, 2017"},"content":{"rendered":"<p><code>Section 21 - Manner of recovery of credit distributed in excess of CGST ACT, 2017<\/code><\/p>\n<ol start=\"21\">\n<li>Where the Input Service Distributor distributes the credit in contravention<br \/>\nof the provisions contained in section 20 resulting in excess distribution of credit to<br \/>\none or more recipients of credit, the excess credit so distributed shall be recovered<br \/>\nfrom such recipients along with interest, and the provisions of section 73 or section 74,<br \/>\nas the case may be, shall, mutatis mutandis, apply for determination of amount to be<br \/>\nrecovered.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 21 &#8211; Manner of recovery of credit distributed in excess of CGST ACT, 2017 Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-21-manner-of-recovery-of-credit-distributed-in-excess-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 21 &#8211; Manner of recovery of credit distributed in excess of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/168"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=168"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/168\/revisions"}],"predecessor-version":[{"id":169,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/168\/revisions\/169"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}