Input tax credit adjustment required when opting to pay under the notification; payment triggers debit and lapse consequences. Requires a registered person who availed input tax credit and opts to pay tax under the notification to debit the electronic credit or cash ledger an amount equivalent to credit on inputs in stock, inputs in semi finished or finished goods and on capital goods as if section 18(4) applied; after payment any remaining input tax credit balance in the electronic credit ledger shall lapse, and KGST Rules applicable to composition taxpayers shall, mutatis mutandis, apply to persons paying under this notification.