(i) Input tax Credit of SGST can be utilised for payment of SGST first and balance for payment of IGST on outward supply.
(ii) Input tax Credit of UTGST can be utilised for payment of UTGST first and balance for payment of IGST on outward supply.
(iii) Input tax Credit of CGST can be utilised for payment of CGST first and balance for payment of IGST on outward supply.
(iv) Input tax Credit of IGST can be utilised for payment of IGST, CGST and SGST (in that order) on outward supply.
Input tax credit of CGST and SGST/UTGST is not inter-changeable.