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    <title>Claim of input tax credit and provisional acceptance thereof.</title>
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    <description>Registered persons may self-assess eligible input tax in their return and have it provisionally credited to the electronic credit ledger, subject to prescribed conditions, and such provisionally credited input tax may be utilised only for payment of the self-assessed output tax declared in that return.</description>
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      <description>Registered persons may self-assess eligible input tax in their return and have it provisionally credited to the electronic credit ledger, subject to prescribed conditions, and such provisionally credited input tax may be utilised only for payment of the self-assessed output tax declared in that return.</description>
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