1. Person should be in possession of Invoice/Debit Note/Other Documents
  2. He has Received Goods
  3. Tax Charged has Actually been paid to Government in Cash /Credit
  4. He has furnished GST Return


Suppose Good Sold by A to B of Rs 100000+5% GST.

In this case, A has to deposit 5000 GST to the government

In this case, if A does not deposit this 5000 Output, then B will not get Input of the same in his Return

A can deposit this Output by

  • Either Paying Challan
  • Or Using his Input tax credit on purchase if available
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.