Input tax credit provisionally credited to the electronic ledger and limited to payment of self-assessed output tax. Every registered person may self-assess and claim eligible input tax credit in the return; the claimed amount is provisionally credited to the electronic credit ledger and may be utilised only for payment of self-assessed output tax declared in that return.
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.
Input tax credit provisionally credited to the electronic ledger and limited to payment of self-assessed output tax.
Every registered person may self-assess and claim eligible input tax credit in the return; the claimed amount is provisionally credited to the electronic credit ledger and may be utilised only for payment of self-assessed output tax declared in that return.
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