UTILIZATION OF INPUT TAX CREDIT

1. CGST credit - First utilize it for payment of CGST and then utilize balance for IGST. Don't utilize it for SGST payment.
2. SGST credit-It has to be utilized for payment of SGST and then IGST in that order. Don't utilize it for payment of CGST.
3. IGST credit- Utilize it for payment of IGST,CGST and SGST in that order