Section 21 of Sikkim GST Act 2017 : Manner of recovery of credit distributed in excess
Section 21 of Sikkim GST Act 2017 [ Section 21 of Sikkim GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in CHAPTER V INPUT TAX CREDIT ] [ Enforced with effect from 1-7-2017. ] Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions… Read More »