https://www.taxtmi.com/circulars?id=56969 Recoverable amounts of wrongly availed or carried forward VAT credit, entry tax and other pre GST state levies determined through assessment, appeal, review, reference or return revision shall, unless recovered under the existing law, be recovered as an arrear of tax under the KGST Act. Such recoveries, including associated interest and penalties, are to be paid through utilization of electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01); unregistered persons' arrears are to be recovered in cash under the existing law. en-us Mon, 16 Apr 2018 00:00:00 +0530 Wed, 25 Apr 2018 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56969 Recoverable amounts of wrongly availed or carried forward VAT credit, entry tax and other pre GST state levies determined through assessment, appeal, review, reference or return revision shall, unless recovered under the existing law, be recovered as an arrear of tax under the KGST Act. Such recoveries, including associated interest and penalties, are to be paid through utilization of electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01); unregistered persons' arrears are to be recovered in cash under the existing law. Circulars GST - States Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56969