In case we purchase interstate, IGST will be charged 

This input IGST will be first adjusted against output IGST 

If balance remaining it will be adjusted in the following sequence 

  1. CGST Payable 
  2. SGST Payable

IGST Credit Image.jpg



In books of a Delhi Shopkeeper

Goods Purchased from Punjab

Q 12 i.jpg

Suppose Sales made of 5000 piecesin Delhi @ 24 /piece(tax extra)

Q 12 ii.jpg

Q 12 iii.jpg

IGST Computation

Q 12 iv.jpg


A 12 i.jpg

IGST Computation

A 12 ii.jpg


  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 .
  • SALMAN INAMDAR's image
    Sir,  please tell me.
          1) We have could SGST & CGST Credit Balance. Use IGST Payable.balance. It is true or false.
          2) We have could IGST Credit Balance. Use SGST & CGST Payable is true or false. 
     Your apps is so useful to us.
     Thank you sir.
    View answer
  • Sanjoy Paul's image

    I purchase in local(intra state) and sale outside state. How can i set off output IGST with input CGST or SGST ? If i could't set off output IGST with input CGST and SGST then can i get benefit in future ?

    View answer
  • Arun Jirgale's image
    i want gst challan
    View answer
  • girish bafna's image
    If purchases made by unregistered dealer from interstate who will pay GST 
    How ganerate E-Way bill 

    View answer