whether IGST input can be adjusted against output of IGST/CGST/SGST

By | June 8, 2017
(Last Updated On: June 8, 2017)

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; ]

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whether IGST input can be adjusted against output of IGST/CGST/SGST

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