36. Claim of input tax credit and provisional acceptance thereof
(1) Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed in this behalf, be entitled to take credit of input tax, as self-assessed in his return and such amount shall be credited, on a provisional basis, to his electronic credit ledger to be maintained in the manner as may be prescribed.
(2) The credit referred to in sub-section (1) shall be utilised only for payment of self-assessed output tax liability as per the return referred to in sub-section (1).
