# The Andhra Pradesh Goods and Services Tax Act, 2017, Section 41

- Act: The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/41/

## Text

Claim of input tax credit and provisional acceptance thereof- (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take 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 self-assessed output tax as per the return referred to in the said sub-section.

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