Clarification on Procedure for Recovery of Arrears and Reversal of Inadmissible Input Tax Credit: Circular No. 42/16/2018-GST

2025-03-03 09:32:11 02March

02March

Clarification on Procedure for Recovery of Arrears and Reversal of Inadmissible Input Tax Credit: Circular No. 42/16/2018-GST

<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 42/16/2018-GST on 13th April 2018, providing important clarifications regarding the procedure for recovery of arrears under the existing laws and the reversal of inadmissible input tax credit. Here are the key highlights:</span></p><p><span><strong>1. Recovery of Arrears of Wrongly Availed CENVAT Credit:</strong></span></p><ul><li><span>If proceedings related to a claim for CENVAT credit were initiated before, on, or after the appointed day, any amount of such credit that becomes recoverable shall be recovered as an arrear of tax under the CGST Act if not already recovered under the existing law (Section 142(6)(b) of the CGST Act).</span></li></ul><p><span><strong>2. Recovery of Wrongly Carried Forward CENVAT Credit:</strong></span></p><ul><li><span>CENVAT credit availed under the existing law and carried forward in terms of transitional provisions as per Section 140 of the CGST Act, if inadmissible, shall not be allowed to be transitioned and will be recovered as an arrear of tax under Section 79 of the CGST Act.</span></li></ul><p><span><strong>3. Recovery of Arrears of Central Excise Duty and Service Tax:</strong></span></p><ul><li><span>Amounts of tax, interest, fine, or penalty arising from assessment or adjudication proceedings, whether before, on, or after the appointed day, shall be recovered as an arrear of tax under the CGST Act if not already recovered under the existing law (Sections 142(8)(a) and 142(7)(a) of the CGST Act).</span></li></ul><p><span><strong>4. Recovery of Arrears Due to Revision of Returns:</strong></span></p><ul><li><span>If any return furnished under the existing law is revised after the appointed day, and any amount is found to be recoverable, it shall be recovered as an arrear of tax under the CGST Act (Section 142(9)(a) of the CGST Act).</span></li></ul><p><span><strong>5. Procedure for Recovery:</strong></span></p><ul><li><span>The recovery of central excise duty, service tax, or wrongly availed CENVAT credit, as well as inadmissible transitional credit, shall be recorded in Part II of the Electronic Liability Register (FORM GST PMT-01) and paid through the utilization of amounts available in the electronic credit ledger or electronic cash ledger.</span></li><li><span>Arrears of interest, penalty, and late fee in relation to CENVAT credit wrongly carried forward shall also be recorded in Part II of the Electronic Liability Register and paid through the electronic cash ledger.</span></li></ul><p><span><strong>6. Payment of Past Returns:</strong></span></p><ul><li><span>Registered persons may file central excise or service tax returns for periods prior to 1st July 2017 by logging onto the <button>www.aces.gov.in </button>portal and make payments through the ICEGATE portal.</span></li></ul><p><a href="https://cms.plasament.com/storage/circular-no42.pdf">circular_no.42</a><br> </p>

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2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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