Is Cross utilization of IGST, CGST and SGST permitted?

Utilization of input under CGST, IGST and SGST

Input Tax in CGST, SGST and IGST

Is Cross utilization of IGST, CGST and SGST permitted
CGST = Input Tax Credit can be utilized for CGST and IGST

SGST = Input Tax Credit can be utilized for SGST and IGST

IGST = Input Tax Credit can be utilized for IGST, CGST and SGST

Very simple, as per GST Act, input tax credit of CGST and SGST cannot be cross utilized.


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Union territory tax Notification No. 16 of 2017 DT 13th October, 2017, GST

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Arindam sen gupta: other state sale (IGST) and local state purchase(CGST + SGST). how to pay tax

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