GST Acts and Rules
Central Goods and Services Tax (CGST) Rules, 2017

Rule 121 GST - Recovery of credit wrongly availed

Last updated at Dec. 16, 2024 by

According to Rule 121 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.