https://www.taxtmi.com/acts?id=40728 Input tax credit under the Central Goods and Services Tax regime is available on a self-assessed basis in the registered person's return, subject to prescribed conditions and restrictions, and is credited to the electronic credit ledger. Credit must be reversed with applicable interest where the supplier has not paid the tax payable on the relevant supplies, but the reversed credit may be re-availed once the supplier pays the tax, in the prescribed manner. en-us Mon, 28 Mar 2022 14:45:06 +0530 Thu, 25 Jun 2026 16:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40728 Input tax credit under the Central Goods and Services Tax regime is available on a self-assessed basis in the registered person's return, subject to prescribed conditions and restrictions, and is credited to the electronic credit ledger. Credit must be reversed with applicable interest where the supplier has not paid the tax payable on the relevant supplies, but the reversed credit may be re-availed once the supplier pays the tax, in the prescribed manner. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:45:06 +0530 https://www.taxtmi.com/acts?id=40728