Output tax (liability)
Input credit (ITC available)
Total liability
₹3.00 L
Cash to pay
₹30.0K
Credit carried forward
₹0
Covered by ITC
90%
Cash payable, by head (after set-off)
| Head | Cash payable | ITC carried fwd |
|---|---|---|
| igst | ₹0 | ₹0 |
| cgst | ₹0 | ₹0 |
| sgst | ₹30.0K | ₹0 |
Follows the standard set-off order (IGST credit first, then CGST/SGST against their own heads). CGST and SGST credit can never offset each other. Confirm final figures on the GST portal before filing GSTR-3B.