EN 
GSTN enable utilization of ITC as per newly inserted Rule 88A of the CGST Rules for the purpose of payment of taxes at the time of filing GSTR 3B likely to be implemented from next month i.e June 11, 2019.
CBIC vide its Circular No. 98/17/2019-GST dated April 23, 2019 inserted Rule 88A of the CGST Rules allows utilization of IGST credit towards the payment of CGST and SGST/ UTGST, in any order subject to the condition that the entire ITC on account of IGST is completely exhausted first before the ITC on account of CGST or SGST/ UTGST can be utilized.
Source#GSTN
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