utgst output can be utilised against IGST .
how come situation arise where utgst will be utilised?
set off rule upto 31st January the following rules apply –
| Payment for | First set off from | Then set off from |
| SGST | SGST | IGST |
| CGST | CGST | IGST |
| IGST | IGST | CGST and SGST |
Rules effective 1st February 2019, the following rules will apply for any tax payments made –
| Payment for | First Set Off | Then Set off |
| SGST | IGST | SGST |
| CGST | IGST | CGST |
| IGST | IGST | CGST & SGST |
CAclubindia
