Input tax credit entitlement requires tax invoice, receipt of supply, tax payment and timely return filing. Every registered person may claim input tax credit for business supplies subject to conditions: possession of a tax invoice or prescribed document from a registered supplier, actual receipt of goods or services (including deemed receipt on delivery to a recipient or person directed by the registered person), payment of the tax to the Government (cash or permissible credit) and furnishing the required return; instalment deliveries permit credit only on receipt of the final instalment.