Interest paid adjustment

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E.KALAIKOVAN

E.KALAIKOVAN (Querist)
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06 February 2024 Sir,

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

RAJA P M

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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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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