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SGST INPUT CREDIT

Praveen Singh (article) (69 Points)

12 July 2017

can the SGST of one state can be set off against the SGST of another state! For eg SGST paid on Delhi state can be set off against the SGST liability of Gujarat if the person is registered in both the states?

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6 Replies

CA. Punith Harish (PRACTICING CHARTERED ACCOUNTANT) (445 Points)
Replied 12 July 2017

NO, it can't be adjusted .. not only SGST even CGST & IGST of one state can't be adjusted against another state..
either you can carry forward or take refund..

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CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 12 July 2017

Originally posted by : CA Punith Harish
	NO, it can't be adjusted .. not only SGST even CGST & IGST of one state can't be adjusted against another state.. either you can carry forward or take refund..

IGST can be adjusted.

SGST and CGST cannot be. Because GSTIN will be different for Delhi & Gujarat.

CA. Punith Harish (PRACTICING CHARTERED ACCOUNTANT) (445 Points)
Replied 12 July 2017

No it cant be adjusted against other sate output.

Praveen Singh (article) (69 Points)
Replied 12 July 2017

Sir i think IGST can be set off of one state against another because CG has power to levy and collect it .

CA. Punith Harish (PRACTICING CHARTERED ACCOUNTANT) (445 Points)
Replied 12 July 2017

if u registered in two states u will get two GST no. your IGST input is credited to one state GST online credit account, there you don't have any options to transfer that credit to another GST no. of other state either u can utilize it or carry forward .. at present its not there may be changed in future ..