https://www.taxtmi.com/circulars?id=57645 Arrears from wrongly availed CENVAT credit and inadmissible transitional credit are to be treated as central tax liability to be discharged from electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (Form GST PMT 01). Pending portal functionality, taxpayers may reverse such credits through the Table in FORM GSTR 3B and pay applicable interest and penalty via column 9 of Table 6.1 of FORM GSTR 3B. en-us Mon, 10 Sep 2018 00:00:00 +0530 Fri, 16 Nov 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57645 Arrears from wrongly availed CENVAT credit and inadmissible transitional credit are to be treated as central tax liability to be discharged from electronic credit or cash ledgers and recorded in Part II of the Electronic Liability Register (Form GST PMT 01). Pending portal functionality, taxpayers may reverse such credits through the Table in FORM GSTR 3B and pay applicable interest and penalty via column 9 of Table 6.1 of FORM GSTR 3B. Circulars GST - States Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57645