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GST ITC Set-off

Set-off Rules under GST (ITC Utilisation Order)
Posted inGST Returns Input Tax Credit (ITC)

Set-off Rules under GST (ITC Utilisation Order)

Introduction Under GST, taxpayers can use Input Tax Credit (ITC) to pay their output tax liability. However, GST law prescribes a specific order in which IGST, CGST, and SGST/UTGST credits…
Posted by admin January 5, 2026
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