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<h1>Input Tax Credit Claims under Delhi GST Act 2017: Key Conditions and Restrictions Explained</h1> Under the Delhi Goods and Services Tax Act, 2017, registered persons can claim input tax credit for goods or services used in 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 is claimed on tax components of capital goods. Credit cannot be claimed after the due date of the September return following the financial year of the invoice. Non-payment to suppliers within 180 days results in reversal of credit with interest.