5.14 Summary for reversal of ITC: The Date when Goods/ Services become wholly exempt, in respect of stock of such input or input contained in stock of finished goods or semi-finished goods, held on such date, the amount of credit of input tax availed, as contained therein, shall be debited to Electronic Credit Ledger (EcrL) & shortfall if any, shall be paid in cash. Calculate such amt as prescribed. Similar treatment be given to capital goods, as prescribed. Said provision applies to all regd persons, whether a manufacturer or a trader or supplier of goods or services, which are made wholly exempt from GST or applies NIL Rate of GST. Such debit to EcrL or payment shall be made in GSTR-1, GSTR-3B & GST-ITC-03 for the month in which such goods/ services become wholly exempt. i.e. say for Sept 2025 period in present case as amendments are made effective from 22 Sept 2025. .......