https://www.taxtmi.com/notifications?id=130274 Registered persons who have availed input tax credit and opt to pay under this notification must debit their electronic credit or cash ledger an amount equivalent to input tax credit on inputs in stock, inputs in semi-finished or finished goods held in stock, and on capital goods as if apportionment provisions apply; after payment any remaining input tax credit balance in the electronic credit ledger shall lapse. The Assam GST Rules applicable to composition taxpayers shall, mutatis mutandis, apply to persons paying under this notification. en-us Mon, 03 Jun 2019 00:00:00 +0530 Thu, 18 Jul 2019 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130274 Registered persons who have availed input tax credit and opt to pay under this notification must debit their electronic credit or cash ledger an amount equivalent to input tax credit on inputs in stock, inputs in semi-finished or finished goods held in stock, and on capital goods as if apportionment provisions apply; after payment any remaining input tax credit balance in the electronic credit ledger shall lapse. The Assam GST Rules applicable to composition taxpayers shall, mutatis mutandis, apply to persons paying under this notification. Notifications GST - States Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130274