https://www.taxtmi.com/notifications?id=130277 Registered persons who availed input tax credit and opt to pay tax under this notification must debit their electronic credit or cash ledger an amount equal to credit on inputs in stock, inputs in semi-finished or finished goods in stock, and on capital goods as if subject to section 18(4) and its rules; after such payment any remaining electronic credit ledger balance shall lapse. The Uttar Pradesh GST Rules, 2017 applicable to section 10 taxpayers shall, mutatis mutandis, apply to taxpayers under this notification. en-us Tue, 02 Jul 2019 00:00:00 +0530 Thu, 18 Jul 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130277 Registered persons who availed input tax credit and opt to pay tax under this notification must debit their electronic credit or cash ledger an amount equal to credit on inputs in stock, inputs in semi-finished or finished goods in stock, and on capital goods as if subject to section 18(4) and its rules; after such payment any remaining electronic credit ledger balance shall lapse. The Uttar Pradesh GST Rules, 2017 applicable to section 10 taxpayers shall, mutatis mutandis, apply to taxpayers under this notification. Notifications GST - States Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130277