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of <h1>Registered persons can self-assess and claim eligible input tax credit, reverse it if supplier unpaid, re-avail on payment</h1> Registered persons may, subject to prescribed conditions and restrictions, self-assess and claim eligible input tax credit in their return, which is credited to their electronic credit ledger. If the supplier of the related supplies has not paid the tax, the claimant must reverse the credited input tax along with applicable interest in the prescribed manner. If the supplier subsequently pays the outstanding tax, the claimant may re-avail the previously reversed credit in the manner prescribed.
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