If a taxable person remitting tax in the normal scheme under earlier law switchover to composition scheme in the GST.How the tax element involved in the already ITC adjusted closing stock under earlier law will be treated?

• A. Related tax element under earlier law is to be remitted back by debiting electronic credit ledger or electronic cash ledger.
• B. The balance ITC in the electronic credit ledger will be lapsed
• C. Both a) and b) Above
• D. Related tax element under earlier law is to be refunded