Input tax credit entitlement: conditions, time limits, reversals, and matching requirements clarified under GST. The guidance explains entitlement to input tax credit under GST: eligible taxes (including reverse charge and import), core conditions for claim (documentary evidence, receipt, supplier payment, return filing), temporal limits for claiming credit and transitional one year rules, ineligible categories (personal use, most immovable construction, certain motor vehicles, lost/destroyed goods), apportionment where inputs are used for taxable and non taxable purposes, pro rata rules for capital goods on scheme changes, provisional credit with system matching and reversal on discrepancy, and special rules for financial institutions and transfers on change in constitution.