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    <title>Amendment in Notification No. 8229-FIN-CT1-TAX-0043/2017 dated the 7th March,2019</title>
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    <description>Registered persons who have availed input tax credit and opt to pay tax under this notification must debit an amount from their electronic credit or cash ledger equal to the credit on inputs held in stock, inputs in semi finished or finished goods held in stock, and on capital goods, treating the supply as invoking the consequences of Section 18(4) and the rules thereunder; after this payment any remaining input tax credit in the electronic credit ledger shall lapse. Odisha GST Rules applicable to section 10 taxpayers shall, mutatis mutandis, apply to taxpayers under this notification.</description>
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      <description>Registered persons who have availed input tax credit and opt to pay tax under this notification must debit an amount from their electronic credit or cash ledger equal to the credit on inputs held in stock, inputs in semi finished or finished goods held in stock, and on capital goods, treating the supply as invoking the consequences of Section 18(4) and the rules thereunder; after this payment any remaining input tax credit in the electronic credit ledger shall lapse. Odisha GST Rules applicable to section 10 taxpayers shall, mutatis mutandis, apply to taxpayers under this notification.</description>
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