https://www.taxtmi.com/circulars?id=57094 Amounts determined under proceedings or return revisions under pre-GST laws, including wrongly availed or inadmissible transitional input tax credit, shall, unless recovered under the existing law, be recovered as State tax arrears under the DGST Act and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01), to be paid through utilization of balances in the electronic credit ledger and electronic cash ledger, with interest, penalty and late fee payable from the electronic cash ledger. en-us Wed, 25 Apr 2018 00:00:00 +0530 Sat, 09 Jun 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57094 Amounts determined under proceedings or return revisions under pre-GST laws, including wrongly availed or inadmissible transitional input tax credit, shall, unless recovered under the existing law, be recovered as State tax arrears under the DGST Act and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01), to be paid through utilization of balances in the electronic credit ledger and electronic cash ledger, with interest, penalty and late fee payable from the electronic cash ledger. Circulars GST - States Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57094