Chapter - XIV of CGST Rules, 2017
TRANSITIONAL PROVISIONS
RULE 121. Recovery of credit wrongly availed (corresponding section 140)
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,] [helldodold[proceedings under section 73 or, as the case may be, section 74]helldod] shall be initiated in respect of any credit wrongly availed, whether wholly or partly.