{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"7","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":158,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"21","heading":null,"text":"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, as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered. Manner of recovery of credit distributed in excess. CHAPTER - VI REGISTRATION ode","html":"<p>Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/20/\">20</a> 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 <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/73/\">73</a> or section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/74/\">74</a>, as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered. Manner of recovery of credit distributed in excess. CHAPTER - VI REGISTRATION ode</p>","words":82,"text_source":"ocr"},"classification":[],"instruments":[{"key":"c26a6ea3","kind":"notification","title":"Notifications of 2020 from 5th may to 29th November","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notifications-of-2020-from-5th-may-to-29th-november-c26a6ea3/"},{"key":"f83e4bb5","kind":"rule","title":"Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2020.","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/arunachal-pradesh-goods-and-services-tax-fourth-amendment-rules-2020-f83e4bb5/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/21/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}