Input tax credit restriction: accumulated credits on specified goods excluded and unutilised credits to lapse after the cut-off. Amendment inserts a proviso restricting input tax credit: the earlier notification does not apply to input tax credit accumulated on supplies received on or after the stated cut-off for goods listed at serial numbers 1-7 (including sub-items 6A-6C); any unutilised input tax credit balance, after payment of tax through the reference month and pertaining to inward supplies received up to the stated cut-off, shall lapse.