<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">No, the taxpayer cannot utilize the amount available in one major head for discharging the liability of other major head or minor head. For example, amount available in CGST cannot be utilized for paying the liability under SGST or IGST or interest.</span></span></span></p>