https://www.taxtmi.com/circulars?id=70914 Unrecovered arrears of value added tax, entry tax, wrongly availed input tax credit and inadmissible transitional credit are recoverable as State tax arrears under the Gujarat GST framework. Principal tax liabilities may be paid from the electronic credit ledger or electronic cash ledger and must be recorded in Part II of FORM GST PMT-01. Related interest, penalty and late fee are payable only through the electronic cash ledger. Pre-GST returns may be filed and paid through the earlier online procedure, while unregistered persons remain subject to recovery and cash payment under the existing-law procedure. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 24 Aug 2026 10:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70914 Unrecovered arrears of value added tax, entry tax, wrongly availed input tax credit and inadmissible transitional credit are recoverable as State tax arrears under the Gujarat GST framework. Principal tax liabilities may be paid from the electronic credit ledger or electronic cash ledger and must be recorded in Part II of FORM GST PMT-01. Related interest, penalty and late fee are payable only through the electronic cash ledger. Pre-GST returns may be filed and paid through the earlier online procedure, while unregistered persons remain subject to recovery and cash payment under the existing-law procedure. Circulars GST - States Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70914