Circular regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg.

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....yable arising as a result of the proceedings of assessment, appeal, revision, review and reference etc. initiated before, on or after the appointed date under the provisions of the existing lawor due to revision of return under the existing law.In this regard, representations have been received seeking clarification on the procedure for recovery of such arrears in the GST regime. The issues have been examined and to ensure uniformity in the implementation of the provisions of the law across the field formations (i.e., jurisdictional officers), the Commissioner of State Tax, in exercise of its powers conferred under section 168 of the Haryana Goods and Services Tax Act, 2017, (hereinafter referred to as the "HGST Act") hereby specifies the p....

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.... of the HGST Act shall not be allowed to be transitioned or carried forward and the same shall be recovered as an arrear of tax under the HGST Act. (iii) Recovery of arrears of value added tax or of entry tax and other taxes leviable under the existing law: a. Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes recoverable, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under the HGST Act [refer to Section 142(8)(a) of the HGST Act]. b. If due to any proceedings of appeal, review or reference relating to output tax liability in....

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....d as State tax liability to be paid through the utilization of amounts available in the electronic credit ledger or electronic cash ledger of the registered person, and the same shall be recorded in Part II of the Electronic Liability Register (FORM GST PMT-01). (b) The arrears of value added tax, or wrongly availed input tax credit thereof or of entry tax and other taxes leviable under the existing law arising out of any of the situations discussed in para 2 above, shall, unless recovered under the existing law, be recovered as State tax liability to be paid through the utilization of amounts available in the electronic credit ledger or electronic cash ledger of the registered person, and the same shall be recorded in Part II of t....