GST set off rule in case of itc reversal

This discussion clarifies the rules for setting off Goods and Services Tax (GST) Input Tax Credit (ITC) reversals. Specifically, it addresses whether CGST and SGST input tax can be used to cover an IGST reversal liability when the IGST input credit is nil. The consensus is that CGST and SGST can indeed be used, with the taxpayer having the flexibility to decide the proportion, provided IGST is utilised first if available.