https://www.taxtmi.com/forum/issue?id=120027 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. en-us Tue, 20 May 2025 16:33:28 +0530 Tue, 07 Apr 2026 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120027 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. Discussion-Forum GST Tue, 20 May 2025 16:33:28 +0530 https://www.taxtmi.com/forum/issue?id=120027