https://www.taxtmi.com/forum/issue?id=116534 Reversal of the electronic credit balance is required only upon surrender/cancellation of the registration certificate; if the taxpayer continues to supply services, the input tax credit in the electronic credit ledger may be utilized to discharge GST on those services. The taxpayer should amend registration to indicate supply of services if it is currently described as a manufacturer, but no amendment is needed if registration already covers both goods and services. en-us Mon, 13 Jul 2020 18:12:19 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116534 Reversal of the electronic credit balance is required only upon surrender/cancellation of the registration certificate; if the taxpayer continues to supply services, the input tax credit in the electronic credit ledger may be utilized to discharge GST on those services. The taxpayer should amend registration to indicate supply of services if it is currently described as a manufacturer, but no amendment is needed if registration already covers both goods and services. Discussion-Forum GST Mon, 13 Jul 2020 18:12:19 +0530 https://www.taxtmi.com/forum/issue?id=116534