Liability offset query

Cgst will have to be utilised in full first before utilising sgst as per section 49

For your information I would say read 49.

Cgst itc has to be nil to use sgst itc for igst

Yes it does not allow you to utilise sgst itc for igst liability if you have cgst itc balance.

Therefore the solution given by you above is not correct.

I have already tried it before.

It doesn't offset sgst itc in igst if you are having cgst itc balance.

It says to finish cgst itc.

And this is as per law also.

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