Dear Professionals,
IGST Liability set off ka new rule aaya tha jisme pehle IGST liability IGST input se adjust karni hoti hai, after that kisi bhi proportion me CGST aur SGST se set off kar sakte the, but portal allow nahi kar raha.
To is situation me abhi returns kaise file kar rahe ho?
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.
“New rule ke according IGST exhaust hone ke baad CGST/SGST kisi bhi proportion me use kar sakte hain, lekin portal allow nahi kar raha — to practically returns kaise file kar rahe ho?”
CAclubindia
