Payment: Utilization of IGST Credit (implemented in Form GSTR 3B only)
Taxpayers filing Form GSTR 3B will have to utilize IGST credit towards payment of Integrated tax, and the amount remaining, if
any, may be utilised towards the payment of Central tax and State tax or Union territory tax, in any order.
This can be done provided that the input tax credit on account of Central tax, State tax or Union territory tax shall be utilised towards
payment of Integrated tax, Central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on
account of Integrated tax has first been utilised fully.
(Refer Section 49A of the CGST Act, 2017 & Rule 88A of the CGST Rules, 2017)