GST- What is recovery mechanism for wrongly availed credit ?

Query: What is the recovery mechanism for wrongly availed credit? 

Answer: If credit ia availed wrongly then it would be recovered from the registerd taxable persons in terms of section 66  to 78 of Revised Model GST Law

CHAPTER – XVII

DEMANDS AND RECOVERY  

66. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts

67. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts

68. General provisions relating to determination of tax

69. Tax collected but not deposited with the Central or a State Government

70. Tax wrongfully collected and deposited with the Central or a State Government

71. Initiation of recovery proceedings

72. Recovery of tax

73. Bar on recovery proceedings

74. Payment of tax and other amount in installments.

75. Transfer of property to be void in certain cases .

76. Tax to be first charge on property

77. Provisional attachment to protect revenue in certain cases

78. Continuation and validation of certain recovery proceedings