Input tax credit entitlement: reversed for delayed supplier payment; allowed only with prescribed documents, payment and return filing. Input tax credit is available to registered persons for inputs used in business, subject to possession of prescribed tax documents, receipt of supplies (including deemed receipt), actual payment of the tax to the Government, and filing the prescribed return; instalment receipts trigger credit on the last instalment, delayed payment to suppliers mandates reversal of credit with interest until paid, depreciation claimed on the tax component of capital goods disallows credit, and claims are time barred after the return deadline for the September following the financial year or the relevant annual return, whichever is earlier.