Section 121: Recovery of credit wrongly availed

Q: What does Section 121 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

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

Q: Is Section 121 TCAAR still in force?

Yes, Section 121 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 121 TCAAR?

धारा 121 TCAAR is the Devanagari Hindi reference for Section 121 of the The CGST (Assessment and Audit) Rules, 2017. Section 121 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs recovery of credit wrongly availed. As verified on 19 May 2026.

Q: What is Dhara 121 TCAAR?

Dhara 121 TCAAR is the Roman Hindi reference for Section 121 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 121 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs recovery of credit wrongly availed. As verified on 19 May 2026.

Q: How to cite Section 121 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 121, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) 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