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    <title>Amendment in Notification No. 2/2019-State Tax (Rate), dated the 7th March, 2019</title>
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    <description>Registered persons who have availed input tax credit and opt to pay tax under the notification must debit 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 the reversal provision for unused input tax credit applied; after such debit any remaining input tax credit 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 the notification must debit 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 the reversal provision for unused input tax credit applied; after such debit any remaining input tax credit in the electronic credit ledger shall lapse.</description>
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