GST Portal Blocks SGST Set-Off for IGST Unless CGST is Exhausted, Despite GSTN Advisory
Despite the GSTN advisory allowing any sequence, GST portal is forcing CGST to be exhausted before using SGST ITC for IGST payment in GSTR-3B (Error LG9079).
A new issue has come up on the Goods and Services Tax (GST) portal and many tax professionals are concerned. The problem is about using SGST credit to pay IGST liability in GSTR-3B. CA Himank Singla shared that as per GSTN advisory dated 30-01-26, taxpayers can use CGST and SGST Input Tax Credit (ITC) in any sequence to pay IGST liability in Table 6.1 of GSTR-3B.
