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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Input tax credit entitlement is provisionally credited to the electronic ledger and usable only for self-assessed output tax payment.</h1> A registered person may, subject to prescribed conditions and restrictions, self-assess and claim credit of eligible input tax in the return; that credit is provisionally credited to the electronic credit ledger and may be utilised only for payment of self-assessed output tax declared in the same return.

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