Net cash payable after input-tax-credit 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.