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Rule 88A of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter IX, Payment of Tax

At a glance

Bars, duties and time limits

  • Rule 88A, provisoCentral, State or Union territory credit cannot be used for the specified tax payments until available integrated-tax credit has first been fully utilised.

Procedure, powers and definitions

  • Rule 88AIntegrated-tax credit first meets integrated tax. Any remaining amount may be used for central and State or Union territory tax in any order.

Rule 88A requires integrated-tax credit to be used first against integrated tax. Any balance may then meet central tax and State or Union territory tax in any order. The proviso prevents use of those other credit types until available integrated-tax credit has been fully used. The rule sets the sequence of utilisation rather than deciding whether a particular credit claim is eligible.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 88A, verbatim (show)

1[Rule 88A. Order of utilization of input tax credit.-

Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.]

1 . Inserted vide Notification No. 16/2019-CT dated 29.03.2019.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Integrated tax shall first be utilised towards integrated tax 88A main limb

Questions to answer on the file2 questions
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Amount remaining may be utilised in any order 88A main limb

Questions to answer on the file2 questions
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Integrated credit has first been utilised fully 88A proviso

Questions to answer on the file4 questions
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Provisions connected to Rule 88A
ProvisionConnectionWords that tie them
Section 49B of the CGST Act, 2017Section 49B of the CGST Act, 2017 prescribed by this provision88A "Order of utilization of input tax credit"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (2)

NumberDateSubject
Circular No. 172/04/2022-GST6 July 2022Clarification on various issue pertaining to GST
Circular No. 98/17/2019-GST23 April 2019Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

Notifications (2)

NumberDateSubject
Notification No. 14/2022-Central Tax5 July 2022Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017
Notification No. 16/2019-Central Tax29 March 2019Seeks to make Second Amendment (2019) to CGST Rules.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 88A. Order of utilization of input tax credit". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links