The contradictory responses from the Goods and Services Tax Network (GSTN) to assessees’ queries on the unavailability of a new functionality for offsetting tax liability has raised concerns among businesses, which fear that they may be hauled up later by the tax department for non-compliance as GSTN’s advice may not have any legal standing. The GST Act saw several amendments last year, which included changes in discharge of tax liability from the existing input tax credit (ITC) in the electronic ledger of an assessee. The Act mandated that from February 1, a taxpayer must first extinguish the integrated GST (IGST) credit to pay for liability of IGST, Central GST and state GST.