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<h1>Learn How to Claim Input Tax Credit Under Nagaland GST Act 2017: Key Conditions and Deadlines Explained</h1> Under the Nagaland Goods and Services Tax Act, 2017, registered persons can claim input tax credit (ITC) on goods or services used for business, credited to their electronic ledger. Conditions for ITC include possession of a tax invoice or debit note, receipt of goods or services, payment of tax to the government, and filing returns. If payment to the supplier is delayed beyond 180 days, ITC availed must be added to output tax liability with interest. ITC is disallowed if depreciation is claimed on tax components of capital goods. ITC claims must be made before the due date for the September return following the financial year.