https://www.taxtmi.com/circulars?id=57230 Recoverable pre-GST central excise duty, service tax and wrongly availed or inadmissible transitional input credit are to be recovered as arrears of central tax under the CGST recovery framework; such central tax liabilities are to be paid by utilizing the registered person's 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. Legacy returns and payments for pre-GST periods are to be filed and paid through the designated legacy portals, while assessees not registered under CGST must pay arrears in cash under the existing law. en-us Fri, 20 Apr 2018 00:00:00 +0530 Wed, 01 Aug 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57230 Recoverable pre-GST central excise duty, service tax and wrongly availed or inadmissible transitional input credit are to be recovered as arrears of central tax under the CGST recovery framework; such central tax liabilities are to be paid by utilizing the registered person's 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. Legacy returns and payments for pre-GST periods are to be filed and paid through the designated legacy portals, while assessees not registered under CGST must pay arrears in cash under the existing law. Circulars GST - States Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57230