<div>
<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">The IGST can be paid by utilizing ITC to the extent available and balance by cash. The use of ITC for payment of IGST will be done in the following order:</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">- ITC of IGST shall be used for payment of IGST first;</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">- Once ITC of IGST is exhausted, the ITC of CGST shall be used;</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">- If ITC of both IGST and CGST are exhausted, ITC of SGST shall be used.</span></span></p>
	</li>
	<li style="text-align:justify">
	<p><span style="font-size:14px"><span style="color:#474747">- o Remaining IGST liability shall be discharged in cash. GST System will ensure maintenance of this hierarchy for payment of IGST using the credit.</span></span></p>
	</li>
</ul>
</div>

<p>&nbsp;</p>

<p><span style="font-size:14px"><span style="color:#474747">- However, IGST on imports has to be paid in cash only.</span></span></p>