https://www.taxtmi.com/circulars?id=69304 Recovery of arrears under erstwhile laws for taxpayers active in the GST period must be recovered under the CGST/UPGST Act by issuing Form DRC-07A under Section 142A(1), and the corresponding recovery certificate under the earlier law must be modified or withdrawn. Departmental recoveries require portal entry under R.C. marking with R.C. removal and DRC-07A details, reducing the erstwhile certificate amount; district-administered recoveries will not be withdrawn but will be reflected by departmental R.C. modification where ledger recoveries occurred and the modified RC supplied to the district. Form ST-45 is issued only after full recovery. en-us Tue, 16 Apr 2024 00:00:00 +0530 Mon, 09 Mar 2026 14:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69304 Recovery of arrears under erstwhile laws for taxpayers active in the GST period must be recovered under the CGST/UPGST Act by issuing Form DRC-07A under Section 142A(1), and the corresponding recovery certificate under the earlier law must be modified or withdrawn. Departmental recoveries require portal entry under R.C. marking with R.C. removal and DRC-07A details, reducing the erstwhile certificate amount; district-administered recoveries will not be withdrawn but will be reflected by departmental R.C. modification where ledger recoveries occurred and the modified RC supplied to the district. Form ST-45 is issued only after full recovery. Circulars GST - States Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69304