Input Tax Credit entitlement clarified for eligibility, reversal, reconciliation and sectoral GST compliance across key circulars. A chronological compilation of CBIC circulars clarifying Input Tax Credit (ITC) entitlement, restriction, reversal, and reconciliation under GST. Core topics include ITC eligibility for various supplies (job work, SEZ, secondary sales), exclusions under section 17(5), utilisation order under Rule 88A, restrictions and reconciliations under Rule 36(4), QRMP adjustments, ISD recoveries, and sectoral issues such as warranty repairs, insurance reimbursements, demo vehicles, optical-fiber infrastructure, and e-commerce platform supplies.