If CGST and SGST credit surplus, can we use for IGST?
No sgst to sgst only cgst to cgst only but igst to igst first then to sgst and cgst respectively.
Cgst and sgst credit balances can not be set off against IGST liability.
Cgst can be used for igst only.
Sgst can be for igst.
IGST can be use for IGST then CGST then SGST CGST against CGST only SGST against SGST only You cannot change tge order.
Only surplus of cgst can be availed against igst.
Yes, both can be used for the payment of igst.