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of <h1>Chhattisgarh Tax Office Issues Guidelines for Recovering Tax Arrears and Reversing Inadmissible Credits Under CGGST Act 2017.</h1> The circular from the Chhattisgarh State Tax Office outlines procedures for recovering tax arrears and reversing inadmissible input tax credits under the Chhattisgarh Goods and Services Tax Act, 2017. It addresses the recovery of VAT, CST, entry tax, and other taxes from proceedings initiated before, on, or after the GST implementation date. The document specifies that unrecovered credits and arrears under previous laws will be treated as state tax liabilities under the CGGST Act. It details the use of electronic credit and cash ledgers for payment and outlines procedures for unregistered dealers and past period tax returns. Difficulties in implementation should be reported to the office.
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