[Solved] Which of the following Statements is true?

Q.	Which of the following Statements is true?
A.	ITC of CGST is first utilized for payment of CGST and the balance is utilized for payment of SGST/UTGST
B.	ITC of SGST is first utilized for payment of SGST and the balance is utilized for payment of CGST
C.	ITC of CGST is first utilized for payment of CGST and the balance is utilized for payment of IGST
D.	All of the Above
Answer» C. ITC of CGST is first utilized for payment of CGST and the balance is utilized for payment of IGST

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