GST on balance stock

Mudit Jain (Student CA Final ) (10 Points)

01 July 2017  
I have stock of let say Rs 100000 on which I have paid vat @ 12% I. E. 12000 (on which I have availed input earlier) now do I have to pay Rs. 16000 more in GST I. E (28%-12%) if yes how can I avoid the same...???