Input tax credit entitlement conditioned on invoice, receipt, tax payment and return filing; failure to pay reverses credit. Every registered person may claim input tax credit for supplies used in business if they possess a tax invoice or prescribed document from a registered supplier, have received the goods or services (including deemed receipt rules), the tax on the supply has been paid to Government (in cash or by allowable credit), and the return under section 39 has been furnished. Credit for goods received in instalments is available only after the last instalment. Failure to pay the supplier within the prescribed period triggers addition of availed credit to output tax liability with interest, though the credit can be reclaimed upon payment. Depreciation claimed on the tax component of capital goods disallows credit. Time limits apply for claiming credit.