https://www.taxtmi.com/circulars?id=57446 Recovery of wrongly availed input tax credit and inadmissible transitional credit is to be treated as a state tax liability payable from the electronic credit or cash ledger; where portal functionality for the Electronic Liability Register is unavailable, taxpayers may reverse such credits via Table 4(B)(2) of Form GSTR 3B and pay applicable interest and penalty through column 9 of Table 6.1 of Form GSTR 3B. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57446 Recovery of wrongly availed input tax credit and inadmissible transitional credit is to be treated as a state tax liability payable from the electronic credit or cash ledger; where portal functionality for the Electronic Liability Register is unavailable, taxpayers may reverse such credits via Table 4(B)(2) of Form GSTR 3B and pay applicable interest and penalty through column 9 of Table 6.1 of Form GSTR 3B. Circulars GST - States Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57446