GST: Old & New Set off Rules in a Chart

 

Old GST Set Off Rule

Tax Credit to be set off	Order to  utilisation
IGST  Output	IGST Input – CGST Input – SGST Input
CGST  Output	CGST Input – IGST Input
SGST   Output	SGST Input – IGST Input

 

New GST Set Off Rules  w.e.f  1^st Feb 2019

 

Tax Credit to be Set Off	Order Utilisation
IGST  Output	IGST Input – CGST Input – SGST Input
CGST  Output	IGST Input –CGST Input (Chenged  w.e.f .  1-2-2019)
SGST   Output	IGST Input – SGST Input ( Chenged  w.e.f  1-2-2019 )