TaxTMI 
TaxTMI 
We have negative CGST and SGST output in GSTR-1 of 3,61,740. We are unable to set off this in GSTR-3B. Is there a way to setoff the ITC
Negative Output in IGST to setoff against CGST and SGST
20 May 2025 
5 Replies 
8241 Views Asked by
IGST set-off against CGST and SGST liabilities, with discussion on negative balance adjustment and cross-utilisation under GST.
Issue arose whether a negative IGST output liability or negative tax balance reflected in return reporting can be adjusted against current or future CGST and SGST liabilities, particularly where the assessee is unable to effect the set-off through GSTR-3B. The discussion focuses on the availability of cross-utilisation between the GST components, and on the practical treatment of an excess or negative IGST position when no future IGST liability is expected. (AI Summary)
Issue arose whether a negative IGST output liability or negative tax balance reflected in return reporting can be adjusted against current or future CGST and SGST liabilities, particularly where the assessee is unable to effect the set-off through GSTR-3B. The discussion focuses on the availability of cross-utilisation between the GST components, and on the practical treatment of an excess or negative IGST position when no future IGST liability is expected. (AI Summary)