Input tax credit provisional acceptance with restricted use for payment of self-assessed output tax liabilities. Entitlement to claim input tax credit on self-assessment is subject to prescribed conditions; such credit is provisionally credited to an electronic credit ledger and may be utilized only for payment of the self-assessed output tax liability declared in the return. Matching, reversal and reclaim procedures apply mutatis mutandis to these provisional credits, making provisional acceptance subject to subsequent verification and adjustment.