Reversal of input tax credit: proportionate invoice-based and pro rata capital-goods adjustments must be reported as output tax liability. Rule 44 requires reversal of input tax credit for inputs and goods in stock by proportionate calculation based on invoices, and for capital goods by pro rata allocation over a five-year useful life using remaining months. Absent invoices, estimation is permitted using prevailing market prices on the effective date. Determined amounts form part of output tax liability and must be reported in prescribed GST forms, with estimates certified by a practicing chartered or cost accountant and capital goods reversals determined separately by tax type.