<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Both CGST and SGST are two parallel taxes under the &lsquo;dual GST&rsquo; regime levied at the same time on goods and services. Therefore, the cross utilisation of CGST input tax credit for payment of SGST output tax liability and vice versa is not permitted. However, the IGST credit pool is fungible with CGST and SGST and the same can be used for payment of IGST, CGST and SGST and vice versa. The order of utilisation of the IGST credit will be first towards IGST, then CGST and the balance towards SGST liability. Similarly SGST credit can be utilised first towards SGST liability and then towards IGST, whereas a CGST credit will be used first toward CGST and then towards IGST.</span></span></span></p>