IGST order of Utilization

Hi Sir or Madam

Good evening

We have IGST ITC every month

we don't have IGST liability

We use IGST ITC towards CGST liability and SGST liability

Is there any restrictions in using IGST ITC first towards CGST and Later SGST

or Can I use IGST ITC in any manner in any proportion towards discharge of CGST and SGST liability

Please advise

Thanks
Replies (7)
Quick Summary
This discussion explores the correct order for utilising Input Tax Credit (ITC) from Integrated Goods and Services Tax (IGST). The core question is whether IGST ITC can be used freely against Central GST (CGST) and State GST (SGST) liabilities, or if there's a specific sequence. While some suggest flexibility, the prevailing view is that IGST ITC must first be used to offset IGST liability, then CGST, and finally SGST.

You can use it in any proportion.
No, Any proportion is not acceptable...

IGST ITC will be utilize like order of IGST, CGST and then SGST...
Since there is a facility to transfer the electronic ledger balance from one head to another head , the query not relevant practically
Cash Ledger balances only can transfer any other heads...
@ Raja PM sir
could you please let me know any relevant circular
Thanks
Please go through the link.
You can get some clarity about the utilization of ITC....


https://cleartax.in/s/gst-input-tax-credit-utilisation
You can first utilize with the present scenario.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details