https://www.taxtmi.com/circulars?id=71602 Legacy tax arrears and inadmissible input tax credit arising under the pre-GST regime are recoverable as arrears of tax under the Tamil Nadu GST framework where unrecovered under the existing law. Arrears relating to legacy taxes, wrongly availed input tax credit, and improperly carried-forward transitional credit are treated as State tax liabilities and may be paid through the electronic credit ledger or electronic cash ledger. Interest, penalty and late fee must be paid only through the electronic cash ledger, with all such liabilities recorded in Part II of the Electronic Liability Register. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 15 Oct 2026 16:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71602 Legacy tax arrears and inadmissible input tax credit arising under the pre-GST regime are recoverable as arrears of tax under the Tamil Nadu GST framework where unrecovered under the existing law. Arrears relating to legacy taxes, wrongly availed input tax credit, and improperly carried-forward transitional credit are treated as State tax liabilities and may be paid through the electronic credit ledger or electronic cash ledger. Interest, penalty and late fee must be paid only through the electronic cash ledger, with all such liabilities recorded in Part II of the Electronic Liability Register. Circulars GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71602