https://www.taxtmi.com/circulars?id=57480 Where the Electronic Liability Register functionality is not available, taxpayers must reverse wrongly availed input tax credit and inadmissible transitional credit via Table 4(B)(2) of FORM GSTR 3B and discharge applicable interest and penalty through column 9 of Table 6.1 of FORM GSTR 3B; this process is prescribed as the alternative recording mechanism and is effective from 04.09.2018. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57480 Where the Electronic Liability Register functionality is not available, taxpayers must reverse wrongly availed input tax credit and inadmissible transitional credit via Table 4(B)(2) of FORM GSTR 3B and discharge applicable interest and penalty through column 9 of Table 6.1 of FORM GSTR 3B; this process is prescribed as the alternative recording mechanism and is effective from 04.09.2018. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57480