gst itc query

The new of Set off is applicable from 01/02/2019 via introduction of Sec 49A & Sec 49B after Sec 49 in CGST Act. But the mechanism for that on GST Portal is not updated yet. e.g IGST can be Set off against IGST and then CGST and SGST, CGST can be set off against CGST and then against IGST, and SGST can be set off against SGST and then against IGST.