Set off cgst / sgst to igst liabilities ??

IGST 2297 views 9 replies
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10 Points Joined July 2017
can we adjust cgst ITC and sgst ITC towards igst tax . if yes then how ?? 
considering both conditions one is if we don't have op Balance of cgst/sgst/igst and another is, we have op Bal of cgst/sgst .
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On 10 March 2018 at 07:30 Report
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808 Points Joined October 2015
if you want to set off cgst and sgst ITC against igst, then first you have to fully utilizes cgst ITC against igst liability and if any balance left is to be set off against sgst ITC
i.e. first preference to be given to cgst ITC balance
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On 10 March 2018 at 08:12
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"Do the Right Thing...!!!"
128116 Points Joined January 2015
Yes... You can adjust Your IGST liability to Your all GST Taxes..

IGST ITC to...
1st IGST Liability - Full amount of IGST,
2nd CGST Liability - Full amount of IGST

after any balance IGST ITC then
3rd SGST Liability - Fully......
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On 10 March 2018 at 08:12
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student
159 Points Joined June 2009
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On 10 March 2018 at 08:13
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student
159 Points Joined June 2009

Yes you can set off cgst and sgst liability against Igst liability.. to do it first you need to set off igst output with igst input. If any balance payable cgst output with cgst input and sgst output with sgst input. Now if there is any further credit in your cgst and sgst available that can be used to pay off your balance igst liability

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On 10 March 2018 at 08:13
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GST Practitioner
55062 Points Joined June 2017
CGST can't be set-off against SGST & vice versa, so this two cannot set-off against each other
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On 10 March 2018 at 09:06
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Accounts Manager
1466 Points Joined August 2013

VERY SIMPLE 

ITC                FIRST SET OFF      SECOND SET OFF  THIRD SET OFF        DENIED SET OFF

IGST               IGST                            CGST                        SGST                             CESS

CGST            CGST                           IGST                                                                 SGST , CESS

SGST            SGST                           IGST                                                                 CESS , CGST 

CESS            CESS                                                                                                   IGST , CGST,SGST 

NOTE: IF YOU CAN NOT SETT OFF ANY SECTION THAN YOU CAN FILE FOR RFD 01A

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On 10 March 2018 at 15:33
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10 Points Joined July 2017
suppose we have not igst ITC but have cgst and sgst ITC then what will be procedure of setting off igst ,cgst and sgst liability
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On 13 March 2018 at 09:11
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Accounts Manager
1466 Points Joined August 2013

I think you have get ans. 

for more solution go to gst portal and sett off , gst portal auto denied you if you are wrong itc fill in box

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On 13 March 2018 at 12:01
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1167 Points Joined April 2017
But till yet gst portal is not set off the cgst and sgst liabites from igst inputs
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On 16 March 2019 at 15:20


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