Setoff igst liability equally with cgst and sgst

Currently IGST liability is first set off with cgst and then sgst.

Due to this sgst is accumulated, as we have state purchase and interstate sales.

 

Is there any new rule by which we can set off output IGST equally with cgst and sgst.

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sir my one query
Kya petrol pump dealer LFR (license fee recovery )Ki ITC le Sakta hai

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