Gst set off

This query is : Open

Naveen Kumar (Querist)
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01 August 2019
Sir

How to adjust IGST, CGST, SGST

As per the existing set off the following rules apply –

Payment for First set off from Then set off from
SGST SGST IGST
CGST CGST IGST
IGST IGST CGST and SGST

As per rules effective 1st February 2019, the following rules will apply for any tax payments made –

Payment for First set off Then set off
SGST IGST SGST
CGST IGST CGST
IGST IGST CGST and SGST

Please advise

pradeep goyal

pradeep goyal (Expert)
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01 August 2019 if there is IGST input, first adjust that with CGST & SGST in any manner as you want, once whole IGST input is utilized than only CGST with CGST and SGST with SGST