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<h1>Input tax credit entitlement provisionally credited to an electronic ledger, subject to prescribed conditions and matching rules.</h1> Registered taxable persons may, subject to prescribed conditions, self-assess and claim input tax credit in their return; such claims are provisionally credited to an electronic credit ledger maintained as prescribed. The processes for matching, reversal and reclaim of these provisional credits operate mutatis mutandis under the corresponding matching, reversal and reclaim provisions of the CGST framework.
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