As per Section 16(11) of the MGL, following four conditions are stipulated:
- The registered taxable person should be in possession of tax paying document issued by a supplier;
- The taxable person must have received the goods and / or services;
- The tax charged on such supply has been actually paid to the government either in cash or through utilization of input tax credit; and
- The taxable person should have furnished the return under section 27.