new gst ict setoff

under new regime 1st credit of igst should be utilized against all the heads respectively ie. Igst then cgst and sgst.

if you have
output IGST- 500
INPUT IGST - 1000
OUTPUT CGST - 1000
INPUT CGST - 2000
OUTPUT SGST = 1000
INPUT SGST = 2000

THEN
OUTPUT IGST (500) SETT OFF input igst (500)
output cgst (1000) first sett off remain of INPUT IGST (500) THEN input cgst ( 500)
output sgst (1000) sett off first INPUT SGST (1000) CAUSE NO INPUT IGST REMAIN AFTER SETT OFF WITH OUTPUT CGST


IN THIS CASE YOUR

INPUT IGST NIL
INPUT CGST C/F 1500
INPUT SGST C/F 1000