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of <h1>Registered persons under Kerala GST Ordinance 2017 can claim input tax credit with conditions; credited to electronic ledger.</h1> Every registered person under the Kerala Goods and Services Tax Ordinance, 2017, is entitled to claim input tax credit, subject to prescribed conditions and restrictions. This credit, as self-assessed in their return, is provisionally credited to their electronic credit ledger. The credited amount can only be used for paying self-assessed output tax as declared in the return.
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