Section 42(10) in West Bengal Goods and Services Tax Act, 2017
(10)The amount reduced from the output tax liability in contravention of the provisions of sub-section (7) shall be added to the output tax liability of the recipient in his return for the month in which such contravention takes place and such recipient shall be liable to pay interest on the amount so added at the rate specified in subsection (3) of section 50.
