GST CalculatorGST Calculator

GST Input Tax Credit Calculator for India

Estimate IGST, CGST and SGST set-off from confirmed-eligible credit — see cash payable and ITC left, then re-check your ledgers before you file.

Output liability

Use the liability by tax head from the period you are checking. Exclude reverse-charge liability; RCM must be paid separately in cash.

IGST payable for the period before eligible ITC set-off.

CGST payable for the period before eligible ITC set-off.

SGST payable for the period before eligible ITC set-off.

Available eligible ITC

Use credit you have already confirmed as eligible and available by tax head. This calculator does not test invoices or reconcile GSTR-2B.

Confirmed-eligible IGST credit available for this set-off.

Confirmed-eligible CGST credit available for this set-off.

Confirmed-eligible SGST credit available for this set-off.

Build totals from sales and purchases Optional

The six tax-head fields above remain the main input. Use these optional rows only when you want the calculator to build those totals from transaction arithmetic.

Sales generator

Each valid row adds its calculated GST to the selected output-liability tax head.

No sales rows. Add one only if you want to generate output-liability totals.

Purchases with user-confirmed eligible ITC

A valid purchase adds to available ITC only after you confirm that you have already judged it eligible.

No purchase rows. Add one only if you want to generate available-ITC totals.

This generator performs tax arithmetic only. It does not verify supplier filing, GSTR-2B matching, Section 16 conditions or Section 17(5) blocked-credit eligibility.

Choose the remaining IGST credit path

Both paths first use IGST credit for IGST liability and exhaust it before CGST or SGST credit is used. Your choice only changes whether the remaining IGST credit goes to CGST or SGST first.

Enter your tax-head amounts to calculate

Blank fields are treated as zero after you enter at least one amount. No example liability is prefilled.

How to use the ITC calculator

1

Enter output liability by tax head

Enter IGST, CGST and SGST output liability for the period, excluding RCM liability.

2

Enter confirmed-eligible ITC

Enter the available IGST, CGST and SGST credit you have already checked.

3

Review utilisation and cash payable

Review the matrix, cash payable and remaining ITC, then verify them against your ledgers and GST Portal.

What does this set-off estimate give you?

One takeaway: enter each tax head's output liability and confirmed-eligible ITC to see utilisation, cash payable and credit left under Rule 88A. Why set-off order matters: total ITC can look enough while cash still remains, because CGST and SGST credit cannot cross-pay each other. Skip the order and you can: - Leave cash payable while unused credit sits in the wrong ledger - Miss that CGST-first and SGST-first move cash between tax heads - Treat GSTR-2B figures as final eligibility Do it right and you get: - A clear utilisation matrix by tax head - Cash payable after the selected Rule 88A path - Remaining ITC you can re-check against the electronic credit ledger

What is the set-off order?

Rule 88A utilisation sequence

IGST credit → IGST first → remaining IGST to CGST or SGST → then CGST / SGST credit
Hard stop: CGST credit cannot pay SGST liability, and SGST credit cannot pay CGST liability.

Where should the six inputs come from?

Start from records you already trust for the period — not from a guess. Output liability usually comes from the period's outward-supply and liability records by tax head. Available ITC should come from your electronic credit ledger and records after eligibility checks. Use GSTR-2B as a check, not a verdict: - GSTR-2B is an important input, but it does not by itself decide final ITC eligibility. - Still check the invoice, receipt of supply, supplier and return facts, payment conditions, blocked-credit rules and time limit that apply.

Which credit-to-liability paths are allowed?

IGST credit goes first. Then your remaining-IGST choice decides the path. Section 49A requires IGST ITC to be used fully before CGST or SGST ITC. Section 49B authorises the prescribed order. Rule 88A allows the remaining IGST credit to be allocated between CGST and SGST in any order and proportion. Allowed next steps: - CGST ITC can then pay CGST and IGST - SGST ITC can pay SGST and IGST - CGST credit cannot pay SGST liability, and SGST credit cannot pay CGST liability.

Set-off map

Which liabilities can each credit ledger pay?

CGST-first example: IGST credit → IGST, then CGST, then SGST

Credit sourceUse firstThen allowed forNot allowed for
IGST ITCIGST liabilityCGST liability or SGST liabilityNone after the permitted order
CGST ITCCGST liabilityIGST liabilitySGST liability
SGST ITCSGST liabilityIGST liabilityCGST liability
Follow each row from the credit ledger to the liabilities it may pay. Remaining IGST ITC may go to CGST or SGST in either order; CGST and SGST credits cannot cross-pay each other.

Worked examples

Can you reproduce the two worked results?

Enter the six amounts in the calculator above to check each result.

All figures below are illustrative examples, not a customer, filing or return result.

01

Example 1: Why cash can remain when total ITC is enough

A business has carried-forward CGST credit but no SGST credit for the period. Its total ITC is ₹900 against ₹800 of total liability.

Six inputs

Example inputs: output IGST ₹0, CGST ₹400, SGST ₹400 available IGST ITC ₹0, CGST ITC ₹900, SGST ITC ₹0.

Calculator output

Estimated output: CGST cash ₹0, SGST cash ₹400, total cash ₹400 CGST ITC remaining ₹500.

Why
Cash remains because CGST credit cannot pay SGST liability, even though total credit exceeds total liability.
What it means
Enough total ITC is not enough when the credit sits in the wrong tax head.
Boundary
Invoice-level eligibility remains outside this example.

The same restriction matters whenever credit is concentrated in one of those ledgers; invoice-level eligibility remains outside this example.

02

Example 2: How the Rule 88A path changes tax-head balances

A business has IGST credit left after clearing IGST liability. It can direct that remainder to CGST or SGST first.

Six inputs

Example inputs: output IGST ₹1,000, CGST ₹300, SGST ₹300 available IGST ITC ₹1,300, CGST ITC ₹200, SGST ITC ₹200.

CGST-first result

CGST-first: SGST cash ₹100 and CGST ITC remaining ₹200.

SGST-first result

SGST-first: CGST cash ₹100 and SGST ITC remaining ₹200.

Why
With CGST-first, the ₹300 remaining IGST credit clears CGST, so ₹200 of CGST ITC stays unused while SGST needs ₹100 cash. SGST-first reverses those tax-head balances.
What it means
Both paths produce ₹100 total cash, but under different tax heads. The choice changes which liability needs cash and which credit remains; it is not a universal filing recommendation.
Boundary
Use the comparison only after confirming the entered ITC is eligible and available for that period.

Both paths produce ₹100 total cash, but under different tax heads — compare ledgers, do not treat the lower cash figure as a filing recommendation.

What should you check before using the estimate?

Treat the result as a set-off worksheet, then compare it with the records you will file.

  • Check the electronic credit ledger, liability records, GSTR-2B, invoice facts and the applicable law before filing.
  • For an invoice or debit note, Section 16(4) generally sets the cut-off at November 30 following the end of the financial year, or the date you furnish the relevant annual return, whichever is earlier. Check later amendments and period-specific relief.
  • This tool does not determine blocked credit, reconcile invoices with GSTR-2B, handle RCM credit, file a return, or calculate interest or late fee.

Which official sources back this set-off order?

The set-off order and RCM boundary are based on the official sources below. Check amendments and your facts before filing.

Last reviewed: July 31, 2026.

Estimate and general information only. This is not a GST Portal liability, filing, tax, or legal advice.

Questions to settle before you act

Q1.Is every credit shown in GSTR-2B eligible ITC?

No. GSTR-2B is an auto-drafted statement and an important reconciliation input. Still check: - CGST Act conditions and blocked credits - Invoice facts, receipt and payment conditions - The time limit that applies

Q2.Does this calculator check the Section 16(4) time limit for me?

No. It accepts the credit amount you enter and does not read invoice or annual-return dates. Before including a credit, check the official Section 16 text and any relief that applies to the financial year.

Q3.Should I choose the path with the lowest cash amount?

Compare both tax-head results, then check the electronic ledgers and return data for the period. A lower estimate is not proof that the entered credit is eligible or that the path fits every filing fact.

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