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Interest paid adjustment

This query is : Resolved 
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(Querist)
06 February 2024 Sir,

IGST Interest paid in Electronic cash ledger can be utilized for Interest on SGST and CGST?
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RAJA P M

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RAJA P M (Expert)
06 February 2024 It's can't be utilise directly. But, You can utilise after filing of PMT-09.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
16 September 2025 GST portal rules state: “No inter-head adjustment is allowed for major heads” and “No minor head adjustment is allowed,” confirming that cross-utilization between IGST, CGST, and SGST for interest payments is strictly not permitted.
If excess IGST interest has been paid, it will remain in the electronic cash ledger as a balance under the IGST-interest minor head and can only be used for future IGST-interest payments—not for any CGST/SGST interest or other liability.
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