Pankaj Rawat (GST Practitioner) 19 October 2019
Only when IGST input is exhausted.
Let's understand with Example
IGST Input =100
IGST output =80
CGST Input= 50
SGST Input = 50
SGST output = 60
CGST output =60
IGST Balance = 20(100-80)
CGST Set-off = 10 IGST balance +50 CGST balance - 60 CGST output = Nil
SGST Set-off = 10 IGST balance + 50 Sgst Input - 60 Sgst Output = Nil.
CA Dhruva Kalamanji (Chartered Accountant ) 19 October 2019
Adjustment automatically happens at portal. still if you have issue kindly give details of input and output
You can also write to me at sthayin @ gmail for further assistance