Any option to set off credit availed but not utilised With Drc 03

Any option to set off credit availed but not utilised With Drc 03
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Quick Summary
This discussion clarifies how to handle GST credit that has been availed but not utilised. You can use this unutilised input tax credit (ITC) for reversal via DRC-03. However, it cannot be set off against your output tax liability.

Query not clear

You can utilize ITC availed  for reversal of ITC using DRC-03. 

 

You cannot take a setoff /utilize the same for payment of output liablity

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