Input tax credit entitlement: registered persons may claim credit subject to reversal if the supplier's tax remains unpaid. Registered persons may avail eligible input tax credit by self-assessment in their return and have the amount credited to the electronic credit ledger, subject to prescribed conditions. Credit availed where the supplier has not paid the tax must be reversed with applicable interest in the prescribed manner; if the supplier later pays the tax, the recipient may re-avail the reversed credit in the prescribed manner.