Chartered Accountant
2414 Points
Posted on 04 May 2018
Reverse the IGST credit(if available) or make payment under the head IGST when you file your next GSTR-3B. If there is no purchase then just make the payment as stated above.
For illustration wise details refer circular 26/2017 dated 26.12.2017. It is very helpful for all these problems. Save it in your computer for future reference.