Input tax credit adjustment required when a registered person opts for the notification; remaining credit lapses. Registered persons who 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 attributable to inputs in stock, inputs in semi finished or finished goods in stock, and capital goods, treated as a deemed reversal; after such payment any remaining input tax credit balance in the electronic credit ledger shall lapse.