https://www.taxtmi.com/circulars?id=57149 Amounts arising from pre-GST proceedings-including wrongly availed or carried-forward input tax credit, VAT, entry tax and other pre-GST levies not recovered under the old law-shall be recovered as State tax arrears under the HGST Act. Recoverable tax and inadmissible transitional credit must be paid via the electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Unregistered dealers' arrears to be recovered in cash under pre-GST procedures. en-us Thu, 21 Jun 2018 00:00:00 +0530 Wed, 04 Jul 2018 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57149 Amounts arising from pre-GST proceedings-including wrongly availed or carried-forward input tax credit, VAT, entry tax and other pre-GST levies not recovered under the old law-shall be recovered as State tax arrears under the HGST Act. Recoverable tax and inadmissible transitional credit must be paid via the electronic credit or cash ledger and recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). Interest, penalty and late fees are to be paid from the electronic cash ledger. Unregistered dealers' arrears to be recovered in cash under pre-GST procedures. Circulars GST - States Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57149