https://www.taxtmi.com/circulars?id=70894 Arrears from wrongly availed input tax credit under the existing law and inadmissible transitional credit are recoverable as State tax liability. Where the Electronic Liability Register functionality is unavailable, registered persons may reverse such credit through Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on the reversal must be paid through the relevant entry in Table 6.1 of FORM GSTR-3B. en-us Tue, 04 Sep 2018 00:00:00 +0530 Fri, 21 Aug 2026 18:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70894 Arrears from wrongly availed input tax credit under the existing law and inadmissible transitional credit are recoverable as State tax liability. Where the Electronic Liability Register functionality is unavailable, registered persons may reverse such credit through Table 4(B)(2) of FORM GSTR-3B. Applicable interest and penalty on the reversal must be paid through the relevant entry in Table 6.1 of FORM GSTR-3B. Circulars GST - States Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70894