https://www.taxtmi.com/circulars?id=60897 Amounts of wrongly availed or carried forward CENVAT credit and recoverable central excise duty or service tax that remain unrecovered under the existing law shall be recovered as arrears of tax under the CGST regime and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fee connected to such recoveries shall be paid from the electronic cash ledger and similarly recorded. Where recovery under the existing law is feasible it may be pursued; otherwise the prescribed GST recovery procedure applies. en-us Fri, 20 Apr 2018 00:00:00 +0530 Sat, 11 May 2019 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60897 Amounts of wrongly availed or carried forward CENVAT credit and recoverable central excise duty or service tax that remain unrecovered under the existing law shall be recovered as arrears of tax under the CGST regime and recorded in Part II of the Electronic Liability Register (FORM GST PMT 01). Interest, penalty and late fee connected to such recoveries shall be paid from the electronic cash ledger and similarly recorded. Where recovery under the existing law is feasible it may be pursued; otherwise the prescribed GST recovery procedure applies. Circulars GST Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60897