https://www.taxtmi.com/forum/issue?id=120927 Cross-utilisation of input tax credit for IGST liability is governed by Sections 49, 49A and 49B of the CGST Act read with Rule 88A of the CGST Rules, which permits utilisation of IGST credit first and thereafter CGST and SGST/UTGST credit in any order and in any proportion after exhaustion of IGST credit. A portal validation sequence that requires CGST credit to be exhausted before SGST credit is used is treated as a system issue and not as a substantive legal restriction. Statutory provisions prevail over portal architecture, and advisories or FAQs cannot override the law. en-us Wed, 20 May 2026 11:33:49 +0530 Wed, 27 May 2026 07:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120927 Cross-utilisation of input tax credit for IGST liability is governed by Sections 49, 49A and 49B of the CGST Act read with Rule 88A of the CGST Rules, which permits utilisation of IGST credit first and thereafter CGST and SGST/UTGST credit in any order and in any proportion after exhaustion of IGST credit. A portal validation sequence that requires CGST credit to be exhausted before SGST credit is used is treated as a system issue and not as a substantive legal restriction. Statutory provisions prevail over portal architecture, and advisories or FAQs cannot override the law. Discussion-Forum GST Wed, 20 May 2026 11:33:49 +0530 https://www.taxtmi.com/forum/issue?id=120927