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SGST balance is there in credit ledger how to adjust for cgst

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This query is : Resolved

Venkateshwarlu Pulluri (Querist)

18 June 2026 Respected sir/s,
new accountant of the firm filing Gst returns for November-2025 and while offsetting the payable gst she only utilized the credit balance of IGST & CGST only by leaving SGST Credit, now there is a very huge balance kept in SGST, but now i.e., for the month of May-2026 client has to pay in CGST, thought there is huge credit balance in SGST ledger,

could you please give any suggestion in this regard, to prevent from paying ..

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

18 June 2026 Unfortunately, SGST ITC cannot be adjusted against CGST liability, and there is presently no provision to transfer SGST balance to CGST ledger. The excess SGST credit will have to be utilized against future SGST or IGST liabilities. If the imbalance is substantial, a detailed review of GST returns and transaction patterns should be undertaken to optimize future ITC utilization.

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