TaxTMI 
TaxTMI 
I have two business verticals in single registration. To avoid inter utilisation of credits whether Cash ledger balance can be utilised in GSTR-3B even though if there is input tax credit on portal ?
Cash balance to be utilised in GSTR-3B
30 Sep 2019 
4 Replies 
4590 Views Asked by
Cash ledger utilisation allowed in GST returns despite available input tax credit, though portal may auto-offset credit first.
The portal presently auto-offsets GST liabilities by utilising the electronic input tax credit ledger first and then the electronic cash ledger, but there is no legal impediment to paying tax from the cash ledger even if sufficient credit balance exists; some taxpayers choose to use cash first for operational or refund-related reasons, though achieving that sequence may require attention to portal behaviour. (AI Summary)
The portal presently auto-offsets GST liabilities by utilising the electronic input tax credit ledger first and then the electronic cash ledger, but there is no legal impediment to paying tax from the cash ledger even if sufficient credit balance exists; some taxpayers choose to use cash first for operational or refund-related reasons, though achieving that sequence may require attention to portal behaviour. (AI Summary)