Set off Earlier unfilled return CGST, SGST with current unfilled IGST credit

Sir, I have not filled Gstr-3B for the month of Oct, Nov and Dec even Jan

Suppose I am having CGST and SGST liability (100rs) which has not been paid yet in the month of Oct Nov and Dec

There is a credit in the month of Jan of import - IGST which will get paid in Jan (60rs)

All the Tax will get paid with interest in this month

Now can I use 60 input of Jan to set off Oct Nov Dec 100 and pay balance 40 with interest
Replies (2)
No....
You ll Pay GST on previous months liabilities.. We can't future months ITC to previous month's liabilities..
Yes , Raja sir is correct
pay Ur liabilities with interest for Oct,Nov,dec

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