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

Vivek Jalan , Last updated: 16 April 2026 Share Follow on Google News

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

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Articles Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

6846 Views Comment Share GST Report

About the Author

Vivek Jalan

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

View Articles