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of <h1>Clarification on GST Arrears Recovery Process: Central Excise, Service Tax, and CENVAT Credit Under CBIC Guidelines.</h1> The circular issued by the Central Board of Indirect Taxes and Customs provides clarification on the procedure for recovering arrears under the existing law and reversing inadmissible input tax credits in the GST regime. It outlines the recovery process for central excise duty, service tax, and CENVAT credit arising from proceedings under the previous law. The document specifies that such arrears, unless already recovered, should be treated as central tax liabilities and settled through the electronic credit or cash ledger. It also provides guidelines for recovering interest, penalties, and late fees related to these arrears and addresses procedures for unregistered entities under the CGST Act.
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