Update on ITC Utilization for IGST Liability

This announcement serves as a follow-up to the advisory published on the GST Portal on January 30, 2026, regarding interest collection and GSTR-3B enhancements.

Key Functionality Update

Taxpayers are informed that a new functionality will be available to utilize Central Goods and Services Tax (CGST) or State Goods and Services Tax (SGST) Input Tax Credit (ITC) for the payment of Integrated Goods and Services Tax (IGST) liability. This can be done in any payment order, but only after the complete exhaustion of the available IGST Credit, as specified in point 3 of the earlier advisory.

Effective Period

This updated functionality will be accessible starting from the February 2026 tax period.

Further Details

For a detailed understanding of the previously issued advisory, please refer to the link below: Detailed Advisory

Thank you, Team GSTN

Original Link: https://services.gst.gov.in/services/advisoryandreleases/read/649