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<h1>Input tax credit entitlement provisionally credited to electronic ledger, usable only for payment of self-assessed output tax.</h1> Section 41 entitles a registered person to take credit of eligible input tax as self-assessed in the return, subject to prescribed conditions and restrictions, and directs that such amount be credited on a provisional basis to the electronic credit ledger; that provisional credit may be utilised only for payment of self-assessed output tax as per the return.
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