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of <h1>Pre-existing recoverable tax orders to be uploaded in FORM GST DRC-07A and recorded in FORM GST PMT-01; corrections via DRC-08A</h1> Orders under any pre-existing law that create recoverable tax, interest, penalty, fee or other dues become recoverable under the Act and may be uploaded electronically in FORM GST DRC-07A and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01), regardless of whether proceedings began before, on or after the appointed day. If such demands are later rectified, modified, quashed, or recovered under the prior law (including on appeal, review or revision), a summary must be uploaded in FORM GST DRC-08A and the Electronic Liability Register (FORM GST PMT-01) updated accordingly.
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