CGST and SGST input adjust with IGST output

Hi,

Tax Credit of CGST, SGST & UTGST can be used for the payment of IGST . However, CGST can not be used for payment of SGST / UTGST and vice versa.

Tax Credit of IGST can be used for the payment of IGST. If any credit is left then it can be used for payment of CGST first and then for the payment of SGST/UTGST

Tax credit of IGST can be used first for liability of IGST and if their is any left over credit then for CGST and then SGST. 

Hi Jaya,

If mistakely Challan is created for CGST & IGST ( State Delaer CGST & SGST applicable), can the amount in IGST of Cash ledger be adjusted against SGST payable at time of return???? as CGST has been correctly paid..

Kindly provide your suggestion as mistakely heavy value i have paid for CGST & IGST rather than going for CGST & SGST..!!!

Hi,

The rule of availing and set off of credit of IGST is that the Tax Credit of IGST can be used for the payment of IGST. If any credit is left then it can be used for payment of CGST first and then for the payment of SGST/UTGST.

So, if you have no IGST and CGST payable, you can indeed use the IGST for payment of SGST.