As per GST Law, 2017
Enter the following details
IGST
₹
₹
CGST
₹
₹
SGST/UTGST
₹
₹
Results
Net cash payable
₹0
Cash payable
IGST₹0
CGST₹0
SGST/UTGST₹0
Credit carried forward
IGST₹0
CGST₹0
SGST/UTGST₹0
Set-off summary
| Credit used | IGST liab. | CGST liab. | SGST/UTGST liab. | Carried fwd |
|---|---|---|---|---|
| IGST | — | — | — | — |
| CGST | — | — | — | — |
| SGST/UTGST | — | — | — | — |
Rule of ITC set-off
IGST credit is applied first. CGST and SGST credit cannot be offset against each other (Sec. 49A, 49B & Rule 88A). Excludes blocked credits, Rule 86B restrictions, and GSTR-2B adjustments.