Please confirm if IGST input can be adjusted against output of IGST/CGST/SGST ?
Utilization of IGST is as per Section 49(5) of the CGST Act.
[ As per Section 49(5)(a): 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; ]
[ Reply as per Twitter Account of Govt of India for GST queries of Taxpayers ]
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