Input Tax Credit entitlement available to registered persons for business use; IRP need not re-register if returns filed

Registered persons may claim Input Tax Credit on tax charged for supplies used in the course or furtherance of business, subject to prescribed conditions and manner, with amounts credited to the electronic credit ledger. Procedural clarifications include that an interim or resolution professional need not obtain fresh registration where the corporate debtor's prior-period returns and statements have been duly filed under the debtor's registration.

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