Issue in GST Portal – IGST Liability Set Off as per New Utilization Rule

The GST portal is blocking the filing because IGST ITC has not been completely exhausted to zero before attempting to use CGST or SGST credits. To fix this, manually edit the credit utilization matrix in Table 6.1 of GSTR-3B so that the available IGST ITC is fully utilized first. Once the IGST ITC balance is reduced to zero, the portal will allow CGST and SGST credits to clear the remaining liabilities.