The IGST payment can be done utilizing ITC or by cash. However, the use of ITC for payment of GST will be done using the following hierarchy;-
Remaining IGST liability, if any, shall be discharged using payment in cash. GST System will ensure maintenance of this hierarchy for payment of IGST using the credit.
There would be settlement of account between the centre and the states on two counts, which are as follows-
The settlement would be on cumulative basis for a state taking into account the details furnished by all the dealer in the settlement period. Similar settlement of amount would also be undertaken between CGST and IGST account.