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    <title>Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit</title>
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    <description>Pending portal functionality, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via the Table of FORM GSTR-3B; applicable interest and penalty apply on such reversals and are to be paid through the designated column of Table 6.1 of FORM GSTR-3B. When available, liability should be recorded in Part II of the Electronic Liability Register and discharged using amounts in the electronic credit or cash ledger.</description>
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      <title>Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit</title>
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      <description>Pending portal functionality, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via the Table of FORM GSTR-3B; applicable interest and penalty apply on such reversals and are to be paid through the designated column of Table 6.1 of FORM GSTR-3B. When available, liability should be recorded in Part II of the Electronic Liability Register and discharged using amounts in the electronic credit or cash ledger.</description>
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