https://www.taxtmi.com/circulars?id=61174 Recovery of wrongly availed CENVAT credit and inadmissible transitional credit is to be treated as central tax liability payable from the electronic credit or cash ledger and intended to be recorded in the Electronic Liability Register (Form GST PMT-01). Until portal functionality exists, taxpayers shall reverse such credits via Table 4(B)(2) of Form GSTR-3B and discharge applicable interest and penalty by entry in column 9 of Table 6.1 of Form GSTR-3B. en-us Fri, 07 Sep 2018 00:00:00 +0530 Tue, 28 May 2019 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61174 Recovery of wrongly availed CENVAT credit and inadmissible transitional credit is to be treated as central tax liability payable from the electronic credit or cash ledger and intended to be recorded in the Electronic Liability Register (Form GST PMT-01). Until portal functionality exists, taxpayers shall reverse such credits via Table 4(B)(2) of Form GSTR-3B and discharge applicable interest and penalty by entry in column 9 of Table 6.1 of Form GSTR-3B. Circulars GST - States Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61174