CA 
                
                   2141 Points
                   Joined March 2014
                
               
			  
			  
             
            
             Say supplier for February 2019 has following data for filing GST 3B
*Output tax liability*
IGST- Rs 200
CGST-Rs 200
SGST- Rs 200
Total- Rs 600
*ITC Available*
IGST- Rs 300
CGST-Rs 200
SGST- Rs 100
Total- Rs 600
*Before 01.02.2019 set off was as under*
*NO TAX IS TO BE PAYABLE*
IGST liability of Rs 200 set off from IGST ITC 
CGST liability of Rs 200 set off from CGST ITC
SGST liability of Rs 200 set off from remaining IGST ITC of Rs 100 and SGST ITC of Rs 100
*After 01.02.2019 (Section 49A) set off was as under*
*Supplier need to Pay Rs 100 from its pocket despite of having ITC available*
IGST liability of Rs 200 set off from IGST ITC 
CGST liability of Rs 200 set off from remaining IGST ITC of Rs 100 and CGST ITC of Rs 100
SGST liability of Rs 200 set off from SGST ITC of Rs 100 and rest liability of Rs 100 will be paid in cash