Input tax credit entitlement credited provisionally to electronic ledger and limited to payment of self-assessed output tax. Entitlement to claim eligible input tax on a self-assessed basis, subject to prescribed conditions, is provisionally credited to the electronic credit ... Summary
Input tax credit entitlement credited provisionally to electronic ledger and limited to payment of self-assessed output tax.
Entitlement to claim eligible input tax on a self-assessed basis, subject to prescribed conditions, is provisionally credited to the electronic credit ledger and may be utilised only for payment of the self-assessed output tax declared in the return.
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