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<h1>Goa Tax Dept. Clarifies Recovery of Wrongly Availed CENVAT Credit; Use FORM GSTR-3B for Reversal and Payment.</h1> The Government of Goa's Department of Commercial Taxes issued a circular addressing the recovery of arrears from wrongly availed CENVAT credit under existing laws and inadmissible transitional credit in the GST regime. To ensure uniform implementation, the Commissioner specified that arrears should be paid as central tax liability using the electronic credit or cash ledger. Due to the absence of functionality on the common portal, taxpayers are instructed to reverse the credit via FORM GSTR-3B, with applicable interest and penalties recorded accordingly. Any implementation difficulties should be reported to the Commissioner of State Tax, Goa.