https://www.taxtmi.com/acts?id=21719 Registered taxable persons may, subject to prescribed conditions, self-assess and claim input tax credit in their return; such claims are provisionally credited to an electronic credit ledger maintained as prescribed. The processes for matching, reversal and reclaim of these provisional credits operate mutatis mutandis under the corresponding matching, reversal and reclaim provisions of the CGST framework. en-us Wed, 15 Jun 2016 16:26:26 +0530 Wed, 15 Jun 2016 18:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21719 Registered taxable persons may, subject to prescribed conditions, self-assess and claim input tax credit in their return; such claims are provisionally credited to an electronic credit ledger maintained as prescribed. The processes for matching, reversal and reclaim of these provisional credits operate mutatis mutandis under the corresponding matching, reversal and reclaim provisions of the CGST framework. Act-Rules Bills Wed, 15 Jun 2016 16:26:26 +0530 https://www.taxtmi.com/acts?id=21719