Input tax credit adjustment required when a registered person opts composition-style taxation; unpaid credit balance lapses after prescribed ledger payment. Registered persons who have availed input tax credit and opt to pay tax under this notification must debit their electronic credit or cash ledger an amount equal to credit on inputs in stock, inputs in semi-finished or finished goods in stock, and capital goods, treating the supply as attracting the reversal provision; after such payment any remaining input tax credit balance in the electronic credit ledger shall lapse. Procedural rules applicable to persons paying tax under the composition scheme shall, mutatis mutandis, apply to persons paying tax under this notification.