Which of the following statements are true about input tax credit? Statement 1: Input tax credit of SGST can be utilised for payment of SGST first and the balance for payment of IGST on outward supply. Statement 2: Input tax credit of UTGST can be utilised for payment of UTGST first and the balance for payment of IGST on outward supply. Statement 3: Input tax credit of CGST can be utilised for payment of CGST first and the balance for payment of IGST on outward supply.