Offset IGST Liability with SGST

This discussion clarifies the rules around offsetting IGST liability using input tax credit (ITC). While IGST is typically offset against IGST first, then CGST, and finally SGST, Rule 88A allows for offsetting IGST liability with either CGST or SGST ITC. It's important to note that the GST system is designed to follow a specific order of offset, and users should confirm the current implementation on the GST portal.