https://www.taxtmi.com/article/detailed?id=16417 Withdrawal of the GST portal advisory permitting set-off of IGST liability through SGST credit before exhausting CGST credit has restored the statutory sequencing under section 49(5) of the CGST Act. Under that sequencing, IGST liability must be discharged by utilising IGST credit first, then CGST credit, and only thereafter SGST credit, so portal-based relaxation cannot override the Act. Taxpayers who relied on the earlier advisory may face inconsistencies with the statutory position, along with possible disputes on credit utilisation and tax payment sequencing. en-us Thu, 14 May 2026 09:01:48 +0530 Thu, 14 May 2026 09:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16417 Withdrawal of the GST portal advisory permitting set-off of IGST liability through SGST credit before exhausting CGST credit has restored the statutory sequencing under section 49(5) of the CGST Act. Under that sequencing, IGST liability must be discharged by utilising IGST credit first, then CGST credit, and only thereafter SGST credit, so portal-based relaxation cannot override the Act. Taxpayers who relied on the earlier advisory may face inconsistencies with the statutory position, along with possible disputes on credit utilisation and tax payment sequencing. Articles Goods and Services Tax - GST Thu, 14 May 2026 09:01:48 +0530 https://www.taxtmi.com/article/detailed?id=16417