The Central Goods and Services Act, 2017 (CGST Act)
Section 21 – Manner of recovery of credit distributed in excess.
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 recipients along with interest and the provisions of section 73 or section 74 as the case may be shall mutatis mutandis apply for determination of amount to be recovered.