Using Input credit

[Sameer Lingras]

Hi,

can we use input credit of SGST to pay the liability of IGST or CGST ?

if yes then under which guidelines ?

AI Summary

Input tax credit: SGST credit may be applied to IGST liability under the prescribed utilisation sequence.
SGST input tax credit may be applied to discharge IGST liability subject to the prescribed sequence for utilisation of input tax credit; SGST credit cannot be used to pay CGST liabilities and CGST credit cannot be used to pay SGST liabilities, and the statute and implementing rule governing payment and utilisation must be followed when allocating credits across tax heads.