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Order of set off GST

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(Querist)
02 September 2020 what is order of set off GST
please reply and explain in brief also.
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PAWAN KUMAR

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PAWAN KUMAR (Expert)
02 September 2020 Dear Sir,
as per provisions under GST the order is as under :
IGST ITC is to first utilize for IGST liability and then available balance to CGST Liability and then SGST Liability.
CGST ITC is to first utilize for CGST Liability and then available balance to IGST Liability.
SGST ITC is to first utilize for SGST Liability and then available balance to IGST Liability.
Cross utilization between CGST and SGST is not allow.
IGST ITC shall be first utilized completely, thereafter the itc of CGST and SGST can be utilized.
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