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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.