GST heads setting off

Yes, you can use your CGST and SGST input tax credit to offset your IGST liability under the new GST rules. However, there's a specific order to follow. First, you must use your CGST input credit against any CGST output tax liability. Then, any remaining CGST credit can be offset against IGST. The same applies to SGST: offset SGST credit against SGST output tax first, and then use the remainder against IGST.