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of <h1>Taxable persons must file a valid return under Section 27 to utilize input tax credit in their electronic ledger.</h1> Every taxable person is entitled to claim input tax credit, subject to prescribed conditions and restrictions, which is self-assessed and reflected in their return. This credit is provisionally credited to their electronic credit ledger. However, if the taxable person fails to furnish a valid return as required under Section 27 of the Act, they are not permitted to utilize this credit until they fulfill their self-assessed tax liability.
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