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Adjustment of IGST Input credit

22 January 2020

Dear Team,
Can we adjust excess IGST input credit to CGST & SGST payable.

With Regards,

Nagaraj A

Contact @ 9964366803

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7 Replies

sabyasachi mukherjee (27713 Points)
Replied 22 January 2020

Please send details st sabyasachimukherjee7098 @ gmail.com...

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Ganapathi Kamath (229 Points)
Replied 22 January 2020

Yes you can adjust.

Sivaramaraju G (Learner) (2398 Points)
Replied 22 January 2020

Yes you can adjust with CGST and SGST liability in any proportion between CGST and SGST.

PrabuSubramanianThangavelpilai (CA Article Assistant) (132 Points)
Replied 22 January 2020

The excess IGST input after adjusting IGST payable can be adjusted towards CGST/SGST at any order. And you should IGST input exhaust before utilizing CGST and SGST inputs. Refer Sec 49A, 49B, 88A & Circular No: 98/17/2019 dated 23 April 2019.

NAGARAJ KANDLUR (B.Com) (23 Points)
Replied 22 January 2020

But few people are telling that IGST input after adjusting to IGST output, can be adjusted only to either CGST output or SGSG output. they says that it can not be adjusted to Both. e.g if we have 1000 IGST excess input after adjusting to IGST output and we have 500 CGST payable and 500 SGST payable , we can adjust only 500 IGST input to CGST payable. and we can not adjust remaining 500 IGST input to SGST payable. is that correct procedure?