Claim Workspace · FY 2025-26 · Net SGST

• A-1GSTR-3B ×12 with cash ledger statementsready24 rec
• A-2ITC utilisation certificate (order of set-off shown)ready12 rec
• A-3Intra-state consumption schedule (place of supply filter)ready118 rec
• A-4Asset register ↔ IRN ↔ e-way bill ↔ capitalisation tie-outpending41 rec
• A-5CA certificate: SGST actually deposited through cash ledgerpending1 recrequires A-4
• A-6Excise & Taxation competent-authority certification of depositpendingexternal · ~18 days1 recexternal dependency · average 18 days
• A-7No-double-benefit declaration across state + central schemesready6 rec
• A-8Employment schedule reconciled to EPFO ECR (member-wise)ready486 rec

1. Step 1

   IGST credit available

   ₹6.14 Cr

   GSTR-2B accepted credit

2. Step 2

   Set off against IGST liability

   ▼ -₹2.89 Cr

   first in the statutory order

3. Step 3

   Apportion remainder equally to CGST / SGST

   ▼ -₹3.25 Cr

   ₹1.62 Cr each side

4. Step 4

   SGST liability discharged through cash ledger

   ₹9.85 Cr

   the only base the scheme allows

A-6, the competent-authority certification of deposit, is external and averages 18 days. It is queued with the other annexures rather than discovered in week three.