The amount of GST you pay to another GST registered person. That is the GST included in the price of goods and services you purchase for the purpose of carrying on the business. You can claim this as input tax when filing your GST return.
You are not entitled to claim input tax in relation to a good or service you purchased, in the following circumstances.
Excess of input tax over the output tax of a person registered with MIRA under the Goods and Services Tax Act (Law Number 10/2011) will not be considered as an overpayment by you, and such excess may only be set off against the output tax of that person in the subsequent taxable periods.