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<h1>Understand Input Tax Credit Rules Under Orissa GST Act 2017: Conditions, Reversal, and Deadline for Claims</h1> Under the Orissa Goods and Services Tax Act, 2017, registered persons can claim input tax credit on goods or services used for 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 allowed upon receipt of the final installment if goods are delivered in parts. If payment to suppliers is delayed beyond 180 days, the credit is reversed. Credit is not allowed if depreciation is claimed on the tax component of capital goods. Claims must be made by the September return deadline following the financial year.