Recovery of arrears under TSGST Act: unrecovered pre GST tax and inadmissible credits collectible via electronic ledgers. Tax and credit amounts determined under pre GST proceedings that remain unrecovered must be collected as arrear of tax under the TSGST Act. Wrongly availed or inadmissible transitional input tax credit, arrears of VAT and other existing law taxes, and associated interest, penalty and late fee are to be recovered by utilising balances in the registered person's electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Unregistered dealers' arrears are to be collected in cash under existing law procedures.