Section 16(2)(c) in The Maharashtra Goods and Services Tax Act, 2017
(c)subject to the provisions of [section 41 or section 43A] [Substituted 'section 41' by Maharashtra Act No. 67 of 2018, dated 14.12.2018.], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply ; and