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<h1>Adjustments Between CGST and IGST: ITC Liabilities, Inter-State Supplies, and Import Scenarios Explained</h1> The state and union territory-wise adjustments between Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) based on various sources, including returns and information from Customs authorities. It details the adjustments of IGST liabilities against CGST Input Tax Credit (ITC) and vice versa, covering different scenarios such as B2C and B2B supplies, inter-state supplies, and imports by registered and unregistered persons. The report also includes the net amount payable or receivable between the central tax account and the IGST account, calculated from specific columns.