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<h1>Input Tax Credit: Provisional Credit, Matching, Reversal, and Reclaim Under Section 29 of IGST Act 2016</h1> Every registered taxable person is entitled to claim input tax credit, subject to prescribed conditions and restrictions, as self-assessed in their return. This credit is provisionally credited to their electronic credit ledger. The provisions for matching, reversal, and reclaim of input tax credit under Section 29 of the Central Goods and Services Tax Act, 2016, apply similarly to this section of the Integrated Goods and Services Tax Act, 2016.