IGST order of Utilization

This discussion explores the correct order for utilising Input Tax Credit (ITC) from Integrated Goods and Services Tax (IGST). The core question is whether IGST ITC can be used freely against Central GST (CGST) and State GST (SGST) liabilities, or if there's a specific sequence. While some suggest flexibility, the prevailing view is that IGST ITC must first be used to offset IGST liability, then CGST, and finally SGST.