Chapter - XIV of CGST Rules, 2017

TRANSITIONAL PROVISIONS

 

RULE 121. Recovery of credit wrongly availed      (corresponding section 140)

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.

 

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