|
Input tax |
Output tax |
|
IGST |
IGST CGST SGST |
|
CGST |
CGST IGST |
|
SGST |
SGST IGST |
|
UTGST |
UTGST IGST |
Cross-utilization of credit is available only as above in that order. The main restriction is that the CGST credit cannot be utilized for payment of SGST or UTGST and vice versa.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
