Input tax credit adjustment when opting for composition triggers payment equivalent to stock credits and lapse of remaining credit. 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 the credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if the law's credit reversal provision applies; after payment any remaining input tax credit in the electronic credit ledger shall lapse.