Analysis
U/s 49 (5) (b) (c) and (d) of the Act, SGST / CGST / UTGST credits can be utilised by a tax payer on priority basis to respective SGST / CGST / UTGST dues first. Then, in case of CGST, balance, if any, can be used pay towards IGST. If used so, there shall be reduction in central tax caused by Central Government and equal credit shall be ensured to IGST in the prescribed manner.
Such treatment shall be ensured by the Central Government for UTGST and SGST also in respective cases.
For better clarity, it may please be noted that equivalent provision is there vide Section 18 of Integrated Goods and Services Tax Act 2017.