https://www.taxtmi.com/acts?id=23177 Entitlement to input tax credit is recognised as a self-assessed right in the return, subject to prescribed conditions and restrictions, and such credit is to be provisionally credited to an electronic credit ledger. The provisional credit may be applied only to discharge the registrant's self-assessed output tax liability declared in the same return. en-us Mon, 28 Nov 2016 11:19:57 +0530 Mon, 28 Nov 2016 16:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23177 Entitlement to input tax credit is recognised as a self-assessed right in the return, subject to prescribed conditions and restrictions, and such credit is to be provisionally credited to an electronic credit ledger. The provisional credit may be applied only to discharge the registrant's self-assessed output tax liability declared in the same return. Act-Rules Bills Mon, 28 Nov 2016 11:19:57 +0530 https://www.taxtmi.com/acts?id=23177