Recovery of arrears under GST: inadmissible transitional credit and related charges recoverable as State tax via electronic ledgers. Amounts of tax, interest, penalty, late fee and inadmissible input tax credit arising from proceedings under the existing law, including wrongly carried forward VAT or CENVAT credit not admissible under transitional provisions, shall be recovered as arrears of State tax under the CGGST Act and recorded in Part II of the Electronic Liability Register, to be paid through the registrant's electronic credit or electronic cash ledger; unregistered dealers' arrears to be recovered in cash under the existing law.