https://www.taxtmi.com/article/detailed?id=16213 The GST input tax credit utilisation framework has shifted from a rigid statutory sequence to greater operational flexibility in portal-based payment of IGST liability. Earlier rules required IGST credit to be exhausted first, followed by CGST credit and then SGST credit, leaving limited scope for taxpayers to manage credit balances efficiently. The later GSTN portal change from February 2026 permits taxpayers, after exhausting IGST ITC for IGST liability, to apply CGST and SGST ITC in any sequence or combination, subject to available balances, instead of enforcing a fixed order through portal validation. en-us Thu, 16 Apr 2026 08:34:30 +0530 Fri, 17 Apr 2026 10:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16213 The GST input tax credit utilisation framework has shifted from a rigid statutory sequence to greater operational flexibility in portal-based payment of IGST liability. Earlier rules required IGST credit to be exhausted first, followed by CGST credit and then SGST credit, leaving limited scope for taxpayers to manage credit balances efficiently. The later GSTN portal change from February 2026 permits taxpayers, after exhausting IGST ITC for IGST liability, to apply CGST and SGST ITC in any sequence or combination, subject to available balances, instead of enforcing a fixed order through portal validation. Articles Goods and Services Tax - GST Thu, 16 Apr 2026 08:34:30 +0530 https://www.taxtmi.com/article/detailed?id=16213