Section 41 - Claim of input tax credit and provisional acceptance thereof of CGST ACT, 2017

        41. (1) Every registered person shall, subject to such conditions and restrictions as
may be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his
return and such amount shall be credited on a provisional basis to his electronic credit
ledger.
             (2) The credit referred to in sub-section (1) shall be utilised only for payment of selfassessed
output tax as per the return referred to in the said sub-section.