https://www.taxtmi.com/circulars?id=61566 Because the Electronic Liability Register functionality is unavailable, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on such reversals are to be paid through column 9 of Table 6.1 of FORM GSTR-3B. The Board treats these recoveries as central tax liabilities payable from amounts in the electronic credit or cash ledger. en-us Thu, 29 Nov 2018 00:00:00 +0530 Thu, 20 Jun 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61566 Because the Electronic Liability Register functionality is unavailable, taxpayers must reverse wrongly availed CENVAT credit and inadmissible transitional credit via Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on such reversals are to be paid through column 9 of Table 6.1 of FORM GSTR-3B. The Board treats these recoveries as central tax liabilities payable from amounts in the electronic credit or cash ledger. Circulars GST Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61566