https://www.taxtmi.com/forum/issue?id=116103 Whether pre-GST CST arrears may be discharged via the electronic input tax credit ledger is debated. CBIC Circular No. 42/16/2018 allows arrears of central excise and service tax not recovered under existing law to be recovered as central tax liabilities payable through electronic credit or cash ledgers. The CGST Act's definition of existing law and its transitional provision provide that amounts recoverable under existing law, if not recovered thereunder, shall be recovered as arrears under CGST, enabling utilization of electronic ledger balances to pay such arrears, though CST officers may still seek recovery under legacy CST procedures where applicable. en-us Wed, 04 Mar 2020 18:08:11 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116103 Whether pre-GST CST arrears may be discharged via the electronic input tax credit ledger is debated. CBIC Circular No. 42/16/2018 allows arrears of central excise and service tax not recovered under existing law to be recovered as central tax liabilities payable through electronic credit or cash ledgers. The CGST Act's definition of existing law and its transitional provision provide that amounts recoverable under existing law, if not recovered thereunder, shall be recovered as arrears under CGST, enabling utilization of electronic ledger balances to pay such arrears, though CST officers may still seek recovery under legacy CST procedures where applicable. Discussion-Forum GST Wed, 04 Mar 2020 18:08:11 +0530 https://www.taxtmi.com/forum/issue?id=116103