SGST INPUT CREDIT

ITC / Input 158 views 6 replies
can the SGST of one state can be set off against the SGST of another state! For eg SGST paid on Delhi state can be set off against the SGST liability of Gujarat if the person is registered in both the states?
Replies (6)
NO, it can't be adjusted .. not only SGST even CGST & IGST of one state can't be adjusted against another state..
either you can carry forward or take refund..
Originally posted by : CA Punith Harish
NO, it can't be adjusted .. not only SGST even CGST & IGST of one state can't be adjusted against another state.. either you can carry forward or take refund..

IGST can be adjusted.

SGST and CGST cannot be. Because GSTIN will be different for Delhi & Gujarat.

No it cant be adjusted against other sate output.

Sir i think IGST can be set off of one state against another because CG has power to levy and collect it .
if u registered in two states u will get two GST no. your IGST input is credited to one state GST online credit account, there you don't have any options to transfer that credit to another GST no. of other state either u can utilize it or carry forward .. at present its not there may be changed in future ..
ok sir thank you


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register