Dear sir kya cgst or sgst ka payment igst ka amount sa kar sakta h.
I am file for return total sale for 369000 and recover for cgst and sgst 53000t total amount. and I am purchase for goods inter state igst amount 83467 . itc for igst 83467 against set off for cgst and sgst amount.
Balance of Input IGST after deducting Output IGST can be used to set-off CGST and SGST liability.
Sec. 49(5)(a) of the CGST Act, 2017, “integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and state tax, or as the case may be, union territory tax, in that order.”
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