Availment of input tax credit: registered persons can self assess credit but must reverse it if supplier hasn't paid tax. The substituted section entitles every registered person, subject to prescribed conditions, to self-assess and claim eligible input tax credit in the return and have it credited to the electronic credit ledger. Where the supplier has not paid the tax on supplies, the recipient must reverse the credit and pay applicable interest as prescribed; if the supplier later pays the tax, the recipient may re avail the reversed credit in the prescribed manner.