Input tax credit entitlement limited by invoice, receipt, payment and return-filing conditions, with reversal on non-payment. Entitlement to input tax credit requires a tax invoice or prescribed document from a registered supplier, actual receipt of goods or services (including deemed receipt), payment of the tax to Government (cash or admissible credit), and filing of the prescribed return. Credits for goods received in instalments accrue on receipt of the final instalment; failure to pay the supplier within the stipulated period triggers reversal with interest but permits re availment upon payment. Credit on tax component of capital goods is barred where depreciation on that tax has been claimed, and claims are time barred to the return for the month following the financial year or the relevant annual return.