Central Goods and Services Tax Act, 2017 · Chapter V: Input Tax Credit
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 [or section 74A], as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 21
- M/S Ndcon Constructions v. Commissioner of Delhi Goods and Service Tax & Ors
- Gng Electronics Pvt Ltd v. Commissioner of Central Goods and Service Tax & Ors
- Hilbert Innovations Pvt Ltd v. Commissioner of Delhi Goods and Service Tax & Anr
- M/S Jai Maa Enterprises v. Principal Chief Commissioner Cgst and Cx, Delhi & Ors
- Shri Balaji Polymers Through Its Proprietor Mr. Anil Kumar v. Sale Tax Officer of Delhi Goods and Service Tax and Another
- Best Crop Science Pvt. Ltd. Through Authorized Representative v. Principal Commissioner, Cgst Commissionerate, Meerut and Ors
- Kay Kay Overseas Corporation v. Commissioner of Central Goods and Service Tax & Ors