Input tax credit entitlement provisionally credited to the electronic credit ledger and restricted for paying self-assessed output tax. A registered person is entitled, subject to prescribed conditions and restrictions, to claim eligible input tax as self-assessed in the return and have that amount provisionally credited to the electronic credit ledger; such provisionally credited input tax may be utilised only for payment of self-assessed output tax declared in the same 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 entitlement provisionally credited to the electronic credit ledger and restricted for paying self-assessed output tax.
A registered person is entitled, subject to prescribed conditions and restrictions, to claim eligible input tax as self-assessed in the return and have that amount provisionally credited to the electronic credit ledger; such provisionally credited input tax may be utilised only for payment of self-assessed output tax declared in the same return.
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