GST INPUT TAX-3B

Yes, you can set off the IGST liability against the SGST and CGST ITC.

According to the GST Act, you can adjust the IGST liability with the available ITC (Input Tax Credit) of SGST and CGST. As per Section 49 of the CGST Act, 2017, 

"The input tax credit available on account of integration of State tax and Union territory tax with the central tax shall be apportioned integrally between the central tax and the State tax/Union territory tax."

So, you can adjust the IGST liability of Rs. 50,000 with the SGST ITC of Rs. 25,000 and CGST ITC of Rs. 25,000. This will result in a zero IGST liability. 

However, please note that you should ensure the following: - 

The ITC is available and not blocked or ineligible. - 

The ITC is related to the same financial year. -

You have followed the correct order of set-off as per the GST Act. 

Firstly it will be set off through CGST and then through SGST

Thank you so much for your valuable reply....

Yes, CGST and SGST credit can pay IGST:

• Under Sec 49(5) and Rule 88A, IGST liability is first paid from IGST credit. Then it can be paid from CGST credit, and then from SGST credit.

• The restriction runs the other way: CGST credit can't pay SGST liability, and SGST credit can't pay CGST liability.

• In 3B, the system's offset table lets you allocate CGST and SGST credits against IGST liability once IGST credit is exhausted.