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<h1>Understanding Input Tax Credit Claims Under UP GST Act 2017: Key Conditions and Restrictions</h1> Under the Uttar Pradesh Goods and Services Tax Act, 2017, registered persons can claim input tax credit for goods or services used in their 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 of returns. Credit is disallowed if depreciation on tax components is claimed under the Income-tax Act. Credit cannot be claimed after the due date for the September return following the financial year or the annual return, whichever is earlier. Non-payment within 180 days results in added output tax liability.