Important Keyword: Section 73, Section 74.
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GST Rule 121. 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.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
