IGST-ITC utilisation

Please suggest whether ITC of IGST is allowed against SGST output liability ,further is their any restrictions, conditions for utilisation?
Replies (2)
Quick Summary
This discussion clarifies the utilisation of IGST Input Tax Credit (ITC). It confirms that IGST ITC can indeed be used to offset SGST output liability. Furthermore, the consensus is that after adjusting IGST output, any remaining IGST ITC can be applied against both SGST and CGST output liabilities without any specific restrictions or conditions.

First igst ITC should be adjusted with igst output, the remaining ITC can be adjusted with both sgst and cgst output for any value. there is no restriction.
Yes, it is allowed without any restrictions/conditions.

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