Which of the following is not a conditions for a tax payer paying taxes under the composition scheme under the earlier law now switching to the regular scheme under the GST law

• A. Said person is eligible for input tax credit of such inputs under the GST law
• B. Said person is in possession of invoice or duty paid documents not earlier than 12 months preceding the appointed date
• C. The said person is continuing to pay taxes under the composition scheme under section 9
• D. The goods are intended to be used for making taxable supplies.