Interest paid adjustment

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This discussion clarifies that interest paid on IGST cannot be directly used to offset interest liabilities for SGST and CGST. According to GST portal rules, inter-head adjustments between major heads (IGST, CGST, SGST) are not permitted. While excess IGST interest remains in your electronic cash ledger, it can only be applied towards future IGST interest payments, not other tax types. Filing Form PMT-09 might be necessary to reallocate funds if needed.

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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