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    <title>Amendment in RGST notification no. F.12(56)FD/Tax/2017-Pt-III-165 dated 07.03.2019.</title>
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    <description>Registered persons who have availed input tax credit and opt to pay tax under this notification must debit their electronic credit ledger or electronic cash ledger an amount equal to input tax credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if the reversal provision for input tax credit applied; after such payment any remaining input tax credit balance shall lapse. The Rajasthan GST Rules, 2017 applicable to taxpayers under the composition provision shall, mutatis mutandis, apply to persons paying under this notification.</description>
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      <description>Registered persons who have availed input tax credit and opt to pay tax under this notification must debit their electronic credit ledger or electronic cash ledger an amount equal to input tax credit on inputs in stock, inputs in semi finished or finished goods in stock, and on capital goods as if the reversal provision for input tax credit applied; after such payment any remaining input tax credit balance shall lapse. The Rajasthan GST Rules, 2017 applicable to taxpayers under the composition provision shall, mutatis mutandis, apply to persons paying under this notification.</description>
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