Doubts regarding GST

IGST should be first set off with IGST amount and then balance if available that should be set off against CGST/SGST amount.

CGST balance should be set off against CGST amount and if there is any balance then that should be set off with IGST balance.

SGST balance should be set off against SGST amount (same as CGST rules)

CGST and SGST cannot be set off against each other

Thank you so much sir