Utilisation follows Sec. 49(5), 49A, 49B and Rule 88A of the CGST Act/Rules: IGST credit is used first (fully) before CGST/SGST credit; CGST credit cannot pay SGST and vice-versa. The tool minimises cash outflow; where the remaining IGST credit can go to CGST or SGST "in any order" (Rule 88A), it is allocated to minimise cash. Compensation cess is set off separately (only against cess) and is not covered here. Guidance tool — verify before relying. © 2026 GST Manthan · CA Anurag Agrawal.