CA Inter MCQs GST or IDT ( Indirect Tax ) – Practice CA Inter MCQs of Payment of Tax
Question – 1
What is the order of utilizing ITC of CGST available in Electronic Credit Ledger ?
a. First for payment of UTGST, second for IGST and then for SGST
b. First for payment of IGST, second for CGST and then for SGST/ UTGST
c. First for payment of CGST and then for IGST and not for SGST/ UTGST
d. None of the above