https://www.taxtmi.com/circulars?id=56998 Arrears of pre GST taxes and inadmissible transitional input tax credit, if not recovered under the existing law, are recoverable as State tax arrears under the WBGST Act and must be paid through the registered person's electronic credit or electronic cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01); interest, penalty and late fees are payable from the electronic cash ledger. Pre GST VAT and entry tax returns may be filed and paid via the State portal and GRIPS, and arrears from unregistered dealers are recoverable in cash under the existing law. en-us Mon, 16 Apr 2018 00:00:00 +0530 Wed, 02 May 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56998 Arrears of pre GST taxes and inadmissible transitional input tax credit, if not recovered under the existing law, are recoverable as State tax arrears under the WBGST Act and must be paid through the registered person's electronic credit or electronic cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01); interest, penalty and late fees are payable from the electronic cash ledger. Pre GST VAT and entry tax returns may be filed and paid via the State portal and GRIPS, and arrears from unregistered dealers are recoverable in cash under the existing law. Circulars GST - States Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56998