Question8: Casual tax payer may pay pre-deposit (advance amount) CGST and SGST or IGST'

Answer: The use of one kind of tax for other kind of tax is permitted under Section 49 (5) of CGST Act but this is applicable to Input tax credit and not to cash account considering this point you have to prepare a projection and deposit the tax accordingly in all three accounts At the time of preparation of projection you can calculate the in flow of Input credit and nature of tax whether it is IGST CGST or SGST and considering it you can deposit tax Please note although you are not more clear about sale pattern whether it will be inter state or intra state but you are batter clear about your purchase pattern If all things are equal for decision making then prefer inter state purchases and create IGST balance of ITC because it can be used at any case (Reply dt. 04/11/2017)