GST Portal Blocks SGST Set-Off for IGST Unless CGST is Exhausted, Despite GSTN Advisory

A new issue has come up on the Goods and Services Tax (GST) portal and many tax professionals are concerned. The problem is about using SGST credit to pay IGST liability in GSTR-3B.

CA Himank Singla shared that as per GSTN advisory dated 30-01-26, taxpayers can use CGST and SGST Input Tax Credit (ITC) in any sequence to pay IGST liability in Table 6.1 of GSTR-3B. This means they should be able to choose which credit to use first.

But while filing GSTR-3B for January 2026 period, the portal is not allowing this. The system is forcing taxpayers to first completely use CGST credit before using SGST credit for IGST payment.

An error message is showing on the portal which says:

“Offset the CGST Credit completely before cross utilization SGST credit against IGST tax liability. If error persists quote error number LG9079 when you contact customer care for quick resolution.”

The error number shown is LG9079.

CA Himank Singla tagged Infosys GSTN and raised the issue publicly. In reply, GSTN asked him to lodge a ticket on their self-service portal (https://selfservice.gstsystem.in) and then share the ticket number through direct message.

This issue is important because Table 6.1 of GSTR-3B is where tax payment and ITC adjustment is done every month. If the portal does not follow the advisory, it can create confusion and delay in return filing. Some taxpayers may also have to pay in cash if credit is not allowed in the way they planned.

Now professionals are waiting for clarification from GSTN on why the portal is not working as per the advisory.

Read More: Big Relief for GST Taxpayers: GSTN Revises Interest Calculationfor Late GSTR-3B Filing [Read Advisory]

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