Set off query of gst

This discussion clarifies whether a CGST credit ledger balance can be used to offset an SGST payable liability when filing GSTR 3B. The consensus is that direct offsetting is not permitted; CGST cannot be directly set off against SGST, and vice versa. While cash ledger balances can be transferred between heads, credit ledger balances cannot be directly transferred. Excess CGST credit, often arising from interstate purchases, can be utilised against IGST, CGST, and SGST liabilities, but not directly offset from one state's ledger to another's.