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    <title>Amendment of notification no. 32/GST-2, dated 08.03.2017</title>
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    <description>Registered persons who availed input tax credit and opt to pay tax under this notification must debit their electronic credit ledger or electronic cash ledger an amount equivalent to credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if the supply attracted the reversal provisions of section 18(4); after such payment any remaining input tax credit balance shall lapse. Haryana Rules applicable to persons paying tax under the composition provision shall apply mutatis mutandis to persons paying tax under this notification.</description>
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      <description>Registered persons who availed input tax credit and opt to pay tax under this notification must debit their electronic credit ledger or electronic cash ledger an amount equivalent to credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if the supply attracted the reversal provisions of section 18(4); after such payment any remaining input tax credit balance shall lapse. Haryana Rules applicable to persons paying tax under the composition provision shall apply mutatis mutandis to persons paying tax under this notification.</description>
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