An issue has surfaced on the GST portal, raising concerns among tax professionals. It relates to using SGST credit to pay IGST liability in GSTR-3B.
A tax expert shared that, as per the 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. It specifies that they should be able to choose which credit to use first.
The portal is not permitting the same while submitting GSTR-3B for the January 2026 period. The system is pushing taxpayers to finish the use of CGST credit before using SGST credit for IGST payment.
On the portal, an error message is prompting, which states:
“Offset the CGST Credit completely before cross utilization SGST credit against IGST tax liability. If the error persists, quote error number LG9079 when you contact customer care for quick resolution.”
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The error number shown is LG9079.
A tax expert tagged Infosys GSTN and raised the problem publicly. GSTN, in answer, asked him to lodge a ticket on their self-service portal (https://selfservice.gstsystem.in) and then share the ticket number through direct message.
The significance of this matter lies in Table 6.1 of GSTR-3B, where tax payments and ITC adjustments are processed every month. If the portal fails to adhere to the advisory, it can lead to confusion and delays in filing returns.
Consequently, some taxpayers may face the necessity of making cash payments if their planned credit adjustments are not permitted.
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Professionals are now looking for clarification from Goods and Services Tax Network (GSTN) on why the portal is not functioning in accordance with the advisory.
