Input tax credit adjustment required when opting for composition; debit from electronic ledgers and remaining credit lapses. Persons who availed input tax credit and opt to pay tax under the composition notification must pay, by debit to the electronic credit or cash ledger, an amount equivalent to credit on inputs held in stock, inputs in semi finished or finished goods in stock, and on capital goods as if section 18(4) applied; after such payment any balance of input tax credit in the electronic credit ledger shall lapse.