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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit provisionally credited to electronic ledger, restricted until return filed and tax liability discharged.</h1> Entitlement to claim input tax credit is allowed as self-assessed in the return and, subject to prescribed conditions and restrictions, shall be credited provisionally to an electronic credit ledger. A taxable person who has not furnished a valid return shall not be permitted to utilize the provisionally credited input tax credit until the person discharges the self-assessed tax liability.

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