Recovery of wrongly availed CENVAT credit must be discharged via prescribed DRC forms, with interest and penalty applying. Recovery of arrears for wrongly availed CENVAT credit and inadmissible transitional credit must be treated as central tax liability and discharged either voluntarily in FORM GST DRC-03 or recovered by order in FORM GST DRC-07, with payment made in FORM GST DRC-03; applicable interest and penalty apply. The alternative of reversing such credits through Table 4(B)(2) of FORM GSTR-3B has been withdrawn (it had been temporarily allowed when electronic liability register functionality was unavailable).