Input tax credit reversal clarified: ecommerce operators paying tax for specified supplies cannot use ITC to discharge that tax liability. Electronic commerce operators liable to pay tax as if they were the supplier for notified services are not required to reverse proportionate Input Tax Credit for those notified supplies. The full tax on such supplies must be paid only through the electronic cash ledger, and ITC availed on inputs and input services used to facilitate those notified supplies cannot be used to discharge that operator-pay tax liability, though such credit may be used for the ECO's own supply-related tax liabilities.