https://www.taxtmi.com/forum/issue?id=114091 The question is whether an available SGST balance in the electronic credit ledger can be used to obtain refund of CGST or IGST where CGST and IGST balances are nil. SGST cannot be utilised to discharge CGST liabilities, though SGST may be applied against IGST under the offset sequence. Refunds are limited to tax-wise balances in the credit ledger after filing returns, and amounts already consumed by offsets cannot be refunded again; circular guidance clarifies debit order but does not permit claiming CGST refund from SGST beyond ledger limits. en-us Wed, 29 Aug 2018 08:51:43 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114091 The question is whether an available SGST balance in the electronic credit ledger can be used to obtain refund of CGST or IGST where CGST and IGST balances are nil. SGST cannot be utilised to discharge CGST liabilities, though SGST may be applied against IGST under the offset sequence. Refunds are limited to tax-wise balances in the credit ledger after filing returns, and amounts already consumed by offsets cannot be refunded again; circular guidance clarifies debit order but does not permit claiming CGST refund from SGST beyond ledger limits. Discussion-Forum GST Wed, 29 Aug 2018 08:51:43 +0530 https://www.taxtmi.com/forum/issue?id=114091