https://www.taxtmi.com/acts?id=23942 Registered persons may avail eligible input tax credit by self-assessment in their return and have the amount credited to the electronic credit ledger, subject to prescribed conditions. Credit availed where the supplier has not paid the tax must be reversed with applicable interest in the prescribed manner; if the supplier later pays the tax, the recipient may re-avail the reversed credit in the prescribed manner. en-us Mon, 27 Mar 2017 17:08:37 +0530 Thu, 25 Sep 2025 11:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23942 Registered persons may avail eligible input tax credit by self-assessment in their return and have the amount credited to the electronic credit ledger, subject to prescribed conditions. Credit availed where the supplier has not paid the tax must be reversed with applicable interest in the prescribed manner; if the supplier later pays the tax, the recipient may re-avail the reversed credit in the prescribed manner. Act-Rules GST Mon, 27 Mar 2017 17:08:37 +0530 https://www.taxtmi.com/acts?id=23942