EN 
GSTN has enabled new functionality in which taxpayers filing Form GSTR 3B will have to utilize IGST credit towards payment of Integrated tax, and the amount remaining, if any, may be utilized towards the payment of Central tax and State tax or Union territory tax, in any order. This can be done provided that the input tax credit on account of Central tax, State tax or Union territory tax shall be utilized towards payment of Integrated Tax, Central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of Integrated tax has first been utilized fully. Note: (Refer Section 49A of the CGST Act, 2017 & Rule 88A of the CGST Rules, 2017)
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