Is Cross utilization of IGST, CGST and SGST permitted? Posted on 29 April 2023 Category : GST Utilization of input under CGST, IGST and SGST Input Tax in CGST, SGST and IGST CGST = Input Tax Credit can be utilized for CGST and IGST SGST = Input Tax Credit can be utilized for SGST and IGST IGST = Input Tax Credit can be utilized for IGST, CGST and SGST Very simple, as per GST Act, input tax credit of CGST and SGST cannot be cross utilized. Relation Information links: Click here to know GST rate on Goods and Services GST Exemption list of goods and services Find HSN number or Service tariff code for GST GST registration guidelines Indian GST Laws How to export your goods? Contents of GST Tax invoice Endorsement in GST Tax Invoice under Exports Maximum allowed time to issue Tax Invoice after supply of Goods or/and Services Manner of Issuing GST Invoice How to obtain Invoice Reference Number of GST? Debit Invoice (Debit Note) to original Invoice under GST Invoice Can a GST Invoice be changed after issuing? How to issue Credit Invoice under GST in India? Contents of GST Tax Invoice of ISD GST Tax invoice of Banks and financial institutions GST Tax Invoice of Transport Company GST Invoice of Passenger Transporter Advantages of GST registration in India Who has to obtain GST registration in India? Does GST registration number of my firm change time to time in India? Is GST registration required for a public sector undertaking? Is amendment of GST registration allowed in India? Cancellation of GST registration in India Centralized GST registration of services permitted in India? Retired from business ownership. Fresh GST registration in India? GST Registration for Job workers in India GST registration mechanism in India Pre-registration of credit card necessary for GST payment in India Is GST Registration required for a Job worker in India? How to get exemption of Sales Tax under exports. What happens if overseas buyer not paid export bills discounted. What happens if proper tracking of goods not effected in export import business? What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo? How to get export order from foreign buyers? How to get RCMC from Export Promotion Councils How to hide invoice value of original contract under high sea sale transactions How to know the quality, quantity or contents of goods before import customs clearance How to know volume of LCL cargo if not measured at factory Difference between types of goods and services and types of GST 4 types of Goods and Services in India for GST rate Difference between IGST on International goods and IGST on domestic goods. How is IGST calculated under Imports? How is IGST rate on imports treated? GST and e-Commerce Business, FAQ Definition of E-Commerce under GST TDS under GST, Frequently Asked Questions Section 139 of CGST Act, 2017 Migration of existing taxpayers Section 135 Presumption of culpable mental state, CGST Act, 2017 Liability of officers and certain other persons, Section 133 of CGST Act, 2017 Sec 132 of CGST Act, 2017 Punishment for certain offences Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit Section 124 Fine for failure to furnish statistics, CGST Act, 2017 Central Tax Notification No 47 of 2017 dt 18th October, 2017 under GST Union territory tax Notification No. 16 of 2017 DT 13th October, 2017, GST Integrated Tax Notification No. 11 of 2017 DT 13th October, 2017, GST Factory stuffing procedures after GST implementation Import of goods attracts IGST but not CVD under GST regime Import goods attracts IGST and CVD under GST regime Import Goods attract IGST, CVD and Compensation Cess under GST regime Safeguard duty and Anti-dumping duty after GST implementation Reduced GST rate on Rosaries and prayer beads Diminished GST rates on Paper Mache articles Reduced GST rates on Stone inlay work Minimized GST rates on Pots, jars and similar articles under HSN 6909 Revised GST rate on Extracts, essences and concentrates of coffee Revised GST rate on single cell micro-organisms, dead Revised GST rate on Curry paste What is VACIS exam in US import customs clearance When can an exporter release bill of lading from shipping company? When does exporter get EP copy of shipping bill after customs clearance Procedure for Central Excise Clearance Under Claim of Rebate Customs procedures for Costa Rica Export Registration required to export from Costa Rica Import Customs processes in Costa Rica Import Registration and import Licence procedures in Costa Rica How to export from Bolivia? How to Import to Bolivia? How to import to India from Bolivia? Comments Arindam sen gupta: On 14 August 2017 other state sale (IGST) and local state purchase(CGST + SGST). how to pay tax