Recovery of arrears and inadmissible input tax credit clarified under the Uttarakhand GST transition framework. Clarification is issued on the recovery of arrears arising under the existing law from assessment, adjudication, appeal, revision, rectification, and amended returns, and on the reversal or recovery of inadmissible Input Tax Credit under the Uttarakhand Goods and Services Tax regime. Recoverable VAT, Entry Tax, Luxury Tax, Entertainment Tax, tax, interest, penalty, late fee, and inadmissible transitional or erroneously availed ITC are to be treated as arrears of tax under the said Act, recorded in Form GST PMT-01, and paid through the Electronic Credit Ledger, Electronic Cash Ledger, or by cash where the assessee is unregistered.