Question ID :
29580
Is utilization of credit of IGST possible against SGST and CGST only if there is IGST also payable?
During filing GSTR-3B, unable to set off CGST SGST liability from credit of IGST of previous months and current month.
As per CBEC and GST helpdesk - Credit of IGST can be used against CS GST liability, Only if there is something output liabity of IGST. If no IGST liability then Credit of IGST can not be utilized for C S GST liability.
Is it correct?
posted by
SUBHASH CHAND
on
Apr 18 2018 12:00AM