Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026

Vivek Jalan , Last updated: 16 April 2026  
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The January 2026 change in GST rules marks a significant shift in how taxpayers can utilise their input tax credits (ITC). Under the earlier framework, Section 49 of the CGST Act and portal validations required a strict sequence: IGST ITC had to be fully utilised first, and only after exhausting IGS

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