Question: As per GST portal that ITC relating to IGST can be adjusted first against IGST next CGST and then SGST. Can we adjust manually first IGST next SGST and then CGST?
.Answer: As per Rules 88A of CGST Rules, 2017, input tax credit on account of integrated tax shall first be utilized towards payment of integrated tax, and the amount remaining, if any, may be utilized towards the payment of Central tax and State tax or Union territory tax, as the case may be, in any order. Therefore, you can adjust the ITC in the order mentioned by you in your question.
