Input tax credit entitlement after registration cancellation and revocation permits claiming credit in the prescribed return or within thirty days. Where registration cancelled and later revoked, a registrant may claim input tax credit for invoices or debit notes not restricted at cancellation; claim to be made in the return filed by the later of the annual cut-off or, where a return is filed within thirty days of revocation, for the period from cancellation to revocation. No refund is available for tax paid or input tax credit reversed that would not have been payable or reversed. Activities by overseas related persons without consideration may not be treated as supplies by the Indian recipient and thus may not attract invoice issuance or reverse charge tax.