Section 121: Recovery of credit wrongly availed

Q: What does Section 121 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 121 GST pertains to "Recovery of credit wrongly availed". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 121 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery of credit wrongly availed. As verified on 19 May 2026.

Q: Is Section 121 GST still in force?

Yes, Section 121 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 121 GST?

धारा 121 GST is the Devanagari Hindi reference for Section 121 of the The Central Goods and Services Tax Rules, 2017. Section 121 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery of credit wrongly availed. As verified on 19 May 2026.

Q: What is Dhara 121 GST?

Dhara 121 GST is the Roman Hindi reference for Section 121 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 121 of The Central Goods and Services Tax Rules, 2017 (GST) governs recovery of credit wrongly availed. As verified on 19 May 2026.

Q: How to cite Section 121 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 121, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 121 (India).

Law on Tips Editorial Board

- 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.

[Chapter XV] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Anti-Profiteering