TaxTMI 
TaxTMI 
We have wrongly paid CGST and SGST in cash. The liability is only IGST and there is enough credit balance in CGST and SGST. Can the cash balance of CGST and SGCT be used to make the payment of IGST?.. Kindly guide.
PAID CGST BY MISTAKE IN CASH, LIABILITY IS ONLY IGST, CAN THE CASH BALANCE OF CGST BE USED WITH THERE IS CREDIT IN CGST?
03 Nov 2017 
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Cross-utilisation of tax cash balances prohibited; IGST must be paid separately while CGST/SGST refund or set off pursued.
Cash balances in CGST/SGST cash ledgers cannot be used to pay IGST; the taxpayer must pay IGST separately. Mistaken cash payments of CGST/SGST should be remedied by claiming refund or carrying the balances forward to set off future liabilities. Input tax credit cross utilisation is governed by ITC rules and does not permit use of cash tax payments for IGST. RCM payments may be met from the electronic cash ledger, with electronic debit serving as evidence for adjustment where rules permit. (AI Summary)
Cash balances in CGST/SGST cash ledgers cannot be used to pay IGST; the taxpayer must pay IGST separately. Mistaken cash payments of CGST/SGST should be remedied by claiming refund or carrying the balances forward to set off future liabilities. Input tax credit cross utilisation is governed by ITC rules and does not permit use of cash tax payments for IGST. RCM payments may be met from the electronic cash ledger, with electronic debit serving as evidence for adjustment where rules permit. (AI Summary)