normal to composition

ankush soni (13 Points)

02 April 2018  
dear sir pls consider the case. A
normal taxpayer switched to composition scheme on 1 of feb 2018. he cleared his net liability through gstr3b of Jan after taking the ITC available to him.
now the doubt is that weather the ITC already taken by him before being a composition dealer i.e.upto Jan 2018, will now become payable by him. is it true that no all those ITC will be available to him on behalf of purchase made by him upto 31 of Jan 18. pls clarify.