Cross gst credit

IGST Credit will be settle as following...

ITC in IGST -> 1) IGST (fully) 2) CGST (fully) 3) SGST...

Explanation is correct and good I like bit

Agree with Raja Sir's explanation...

As per the Provision of SECTION 49(5) of CGST Act 2017 - Amount of INPUT TAX CREDIT available in Electronic Credit Ledger of the registered person can be utilized as follows :

1). CGST CREDIT will be first used to clear CGST Liability and balance, if any, would be utilized for clearing off IGST Liability.

2). SGST CREDIT will be first used to clear SGST Liability and balance, if any, would be used to clear off IGST Liability.

3). Manner of Utilization of IGST CREDIT :

( i ). IGST CREDIT - IGST LIABILITY.
( ii ). IGST CREDIT - CGST LIABILITY.
( iii ). IGST CREDIT - SGST LIABILITY.

NOTE : Cross set-off of CGST Credit with SGST Liability and vice versa cannot be done.