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of <h1>Understanding Input Tax Credit Eligibility Under Meghalaya GST Act 2017: Key Conditions and Restrictions for Businesses</h1> Under the Meghalaya 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 not allowed if depreciation is claimed on the tax component of capital goods. Credit cannot be claimed for invoices after the due date for September returns following the financial year. Unpaid invoices within 180 days result in added output tax liability.
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