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    <title>Can provisionally allowed ITC be used for payment of all liabilities?</title>
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    <description>Provisionally allowed input tax credit may be applied only towards payment of the self assessed output tax declared in the taxpayer&#039;s return and cannot be used to discharge other tax liabilities or dues outside the return.</description>
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      <description>Provisionally allowed input tax credit may be applied only towards payment of the self assessed output tax declared in the taxpayer&#039;s return and cannot be used to discharge other tax liabilities or dues outside the return.</description>
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