Rule 121 CGST Rules 2017 : Recovery of credit wrongly availed

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 121 CGST Rules 2017

Summary of  Rule 121 CGST Rules 2017

( Rule 121 CGST Rules 2017 explains Recovery of credit wrongly availed  and is covered in Chapter XIV  – Transitional Provisions  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 121 CGST Rules 2017

Recovery of credit wrongly availed

121. 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.


 Rule 121 CGST Rules 2017

Also refer CBIC Website Click here 

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