Cross Utilisation of ITC Live from February 2026

GST Advisory on Cross Utilisation of ITC Live from February 2026 has been issued on 19-02-2026. Earlier GST Advisory dated 30-01-2026 had stated that the functionality would be effective from the January 2026 tax period on the GST portal. The implementation has now been deferred and will be effective from the February 2026 tax period.

Hence from February 2026 Tax period , the functionality to utilise CGST or SGST ITC for payment of IGST liability, in any order of payment after complete exhaustion of IGST Credit (ref point no 3 of the advisory), shall be available on the portal.

GST Advisory on Cross Utilisation of ITC

https://www.gst.gov.in/newsandupdates/read/649