https://www.taxtmi.com/acts?id=23942 Every registered person may avail self-assessed eligible input tax credit in the return, subject to prescribed conditions and restrictions, and the amount is credited to the electronic credit ledger. If credit is taken on supplies where the supplier has not paid tax, the recipient must reverse the credit with applicable interest, but may re-avail it if the supplier later makes payment. The earlier form provided for provisional acceptance of input tax credit and restricted utilisation to self-assessed output tax. en-us Mon, 27 Mar 2017 17:08:37 +0530 Thu, 25 Jun 2026 17:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23942 Every registered person may avail self-assessed eligible input tax credit in the return, subject to prescribed conditions and restrictions, and the amount is credited to the electronic credit ledger. If credit is taken on supplies where the supplier has not paid tax, the recipient must reverse the credit with applicable interest, but may re-avail it if the supplier later makes payment. The earlier form provided for provisional acceptance of input tax credit and restricted utilisation to self-assessed output tax. Act-Rules GST Mon, 27 Mar 2017 17:08:37 +0530 https://www.taxtmi.com/acts?id=23942