https://www.taxtmi.com/notifications?id=129407 A newly inserted provision requires a registered person who availed input tax credit and opts for the composition notification to debit the electronic credit or cash ledger an amount equal to input tax credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if Section 18(4) and related rules applied; after such payment any remaining electronic credit ledger balance shall lapse. The annexure makes the GST Rules applicable to section 10 composition taxpayers apply mutatis mutandis to persons under this notification. en-us Mon, 15 Apr 2019 00:00:00 +0530 Wed, 17 Apr 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129407 A newly inserted provision requires a registered person who availed input tax credit and opts for the composition notification to debit the electronic credit or cash ledger an amount equal to input tax credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if Section 18(4) and related rules applied; after such payment any remaining electronic credit ledger balance shall lapse. The annexure makes the GST Rules applicable to section 10 composition taxpayers apply mutatis mutandis to persons under this notification. Notifications GST - States Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129407