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of <h1>West Bengal Directive on Recovering Wrongly Availed GST Credits as State Tax Liabilities: Reverse Using FORM GSTR-3B.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes addresses the recovery of arrears related to wrongly availed input tax credit and inadmissible transitional credit under the GST regime. It specifies that arrears should be treated as State tax liabilities, payable through the electronic credit or cash ledger, and recorded in the Electronic Liability Register. Due to the lack of functionality on the common portal, taxpayers are advised to reverse such credits using FORM GSTR-3B. Applicable interest and penalties on reversals must be paid accordingly. The circular is effective from September 4, 2018.
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