Recovery of transitional and pre-GST tax arrears must be effected as central tax liabilities via electronic ledgers. Arrears of wrongly availed or inadmissible CENVAT credit, central excise duty, service tax, and related interest, penalty and late fees arising from proceedings under the existing law shall, unless recovered earlier, be recovered as central tax liabilities under the CGST framework, to be paid through utilization of amounts in the electronic credit ledger or electronic cash ledger of the registered person and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01); interest, penalty and late fee are to be paid from the electronic cash ledger. Where not registered under CGST, recovery shall be made in cash under the existing law.