CAN I SETOFF IGST OUTPUT LIABLITY AFTER OFFSETING IGST INPUT ZERO AND THEN IN ANY PERPORTION OF CGST AND SGST THAT MEAN CAN I OFFSET IGST OUTPUT IN CGST AND SGST INPUT EQUALLY OR CAN I SET OFF IGST OUTPUT WITHOUT OFFSETING LIABILITIES IN CGST ?

Reply—As per provision of section 49(4) the amount available in the Electronic Credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed. 

Order of utilization of input tax credit— (Rule 88A)

Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.

After insertion of the above rule, it is clear that ITC of IGST after utilising towards payment of integrated tax can be utilised in any order.