| The original set off rules worked this way |
| Payment for |
First use |
Then use |
| SGST tax |
SGST credit |
IGST credit |
| CGST tax |
CGST credit |
IGST credit |
| IGST tax |
IGST credit |
CGST credit and SGST credit |
|
| The government changed the ITC set off rules and now they work like this (effective 1st April 2019) |
| Payment for |
First use |
Then use |
| IGST tax |
IGST credit |
CGST credit and SGST credit |
| CGST tax |
IGST credit |
CGST credit |
| SGST tax |
IGST credit |
SGST credit |
|
