Offset IGST Liability with SGST

can IGST Liability be offset with ITC of SGST before exhaust of ITC of CGST , kindly clarify?
Replies (3)
Quick Summary
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.

Yes you can set off IGST liability with SGST or CGST. Read rule 88A

Hi, I need some clarification, till 88A rule implemention in GST common portal, we have to offset gst as per old rules right? if we want to offset as per rule 88A, is there any circular for that? I have not seen any official word regarding this,

As per GST Rules

 

IGST needs to be first offset against IGST Dues, then CGST Dues and then SGST Dues

 

this cannot be changed as system is designed in a way to prevent this from happening.

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