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    <title>Amendment in Notification No. SRO 206 Dated 18th 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 pay, by debit to their electronic credit or cash ledger, an amount equal to the input tax credit on inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods, as if section 18(4) and the rules thereunder apply; after payment any remaining input tax credit balance in the electronic credit ledger shall lapse.</description>
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      <description>Registered persons who have availed input tax credit and opt to pay tax under this notification must pay, by debit to their electronic credit or cash ledger, an amount equal to the input tax credit on inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods, as if section 18(4) and the rules thereunder apply; after payment any remaining input tax credit balance in the electronic credit ledger shall lapse.</description>
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