https://www.taxtmi.com/notifications?id=129506 A registered person who has availed input tax credit and opts to pay tax under this notification must debit the electronic credit ledger or electronic cash ledger an amount equal to the input tax credit on inputs held in stock, inputs in semi finished or finished goods held in stock, and on capital goods as if the reversal mechanism applied; after such payment any balance of input tax credit in the electronic credit ledger shall lapse. Tripura SGST Rules, 2017 applicable to composition taxpayers apply mutatis mutandis to persons paying under this notification. en-us Sat, 30 Mar 2019 00:00:00 +0530 Fri, 26 Apr 2019 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129506 A registered person who has availed input tax credit and opts to pay tax under this notification must debit the electronic credit ledger or electronic cash ledger an amount equal to the input tax credit on inputs held in stock, inputs in semi finished or finished goods held in stock, and on capital goods as if the reversal mechanism applied; after such payment any balance of input tax credit in the electronic credit ledger shall lapse. Tripura SGST Rules, 2017 applicable to composition taxpayers apply mutatis mutandis to persons paying under this notification. Notifications GST - States Sat, 30 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129506