Input tax credit reversal under Uttarakhand GST notification applies when taxpayers shift to the notified tax scheme. Amendment to the Uttarakhand GST notification adds a condition for registered persons who have already availed input tax credit and then opt to pay tax under the notification. Such persons must debit the electronic credit ledger or electronic cash ledger for input tax credit attributable to stock, semi-finished or finished goods, and capital goods, and any remaining input tax credit lapses. The Uttarakhand GST Rules, 2017 apply mutatis mutandis to persons paying tax under the notification.