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CGST credit cannot be adjusted against SGST Payable.

Similarly, SGST Credit cannot be adjusted CGST Payable.

However, both can be adjusted against IGST Payable


Sequence of Adjustment

Output IGST can be adjusted with Input GST in the following order

  1. Input IGST  if any
  2. Input CGST if any
  3. Input SGST  if any 

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Q 10

TYPE OF SALES

1.  LOCAL SALES

Q 10 i.jpg

2.  LOCAL PURCHASES

Q 10 ii.jpg

Company had Opening Input of Service

  • Tax - 20
  • Vat - 110
View Answer
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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