set off rule

Balance of Input IGST after deducting Output IGST can be used to set-off CGST and SGST liability.

Sec. 49(5)(a) of the CGST Act, 2017, “integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and state tax, or as the case may be, union territory tax, in that order.”