NewsGST Doctor Software is free of charge for the officers of GST, to remove any restrictions please download the updated GST Doctor Software →

Saturday, March 19, 2022

Rule 121 of CGST Rules 2017

Recovery of credit wrongly availed.-

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.