IGST of CN can adjusted against CGST and SGST

Dinesh Prajapati (CA in Practice) (35 Points)

03 April 2021  

If in a month, Sale is of SGST & CGST and there is Credit note of IGST.

How to report this in GSTR3B?

Can we set off CGST & SGST against that credit note, and put the net figure in GSTR 3B?