Statutory text — CGST Rules, 2017, as amendedRule 121
Rule 121. Recovery of credit wrongly availed.-
The amount credited under sub-rule (3) of rule 117 may be verified and 1[proceedings under section 73 or section 74 or section 74A, as the case may be,] shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
1. Substituted (w.e.f. 01.11.2024) vide Notification No. 20/2024 - CT dated 08.10.2024.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source