Output tax (liability)
Input credit (ITC available)
Total liability
₹3.00 L
Cash to pay
₹30.0K
Credit carried forward
₹0
Covered by ITC
90%
Cash payable, by head (after set-off)
| Head | Cash payable | ITC carried fwd |
|---|---|---|
| igst | ₹0 | ₹0 |
| cgst | ₹0 | ₹0 |
| sgst | ₹30.0K | ₹0 |
IGST credit goes against IGST first; the balance is split between CGST and SGST in whichever proportion leaves the least cash to pay, which Rule 88A permits, and is used up before CGST/SGST credit. CGST and SGST credit can never offset each other. Confirm final figures on the GST portal before filing GSTR-3B.