LIABILITY OFFSET

This discussion addresses a common issue with the liability offset system where input CGST is being used to offset IGST, leaving no credit for SGST output tax. The user is seeking clarification on how to manage this situation, especially when SGST becomes payable in the next return despite having available CGST input tax credit. The core problem lies in the system's automatic adjustment of CGST against IGST, creating a deficit for SGST payments.