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<h1>Understanding Input Tax Credit Rules: Conditions, Reversals, and Disallowances Under West Bengal GST Act, 2017</h1> Every registered person under the West Bengal Goods and Services Tax Act, 2017, is entitled to input tax credit for goods or services used in business, credited to their electronic ledger. Conditions include possession of a tax invoice, receipt of goods or services, payment of tax to the government, and filing a return. If payment to the supplier is delayed beyond 180 days, input tax credit is reversed with interest. Credit is disallowed if depreciation is claimed on tax components or if invoices are filed after specified deadlines.