Set off of igst against cgst & sgst

Aravind Kannan (Future CA ) (148 Points)

17 November 2017  

Hi Friends,

One person is having an IGST ITC of Rs. 15000. CGST & SGST is Rs. NIL.

Can this Rs. 15000 IGST be set-off against CGST & SSGST (Output tax) payable?  CGST & SGST payable is Rs. 5000 each and Rs. 5000 ITC IGST can be carried forward right ?

 

Regards,

Aravind.K