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