Calculate optimal GST Input Tax Credit utilisation against IGST, CGST, and SGST liabilities. Know exact cash to pay after ITC as per Sec. 49A & 49B.
ITC is applied in priority order per Sec. 49A & 49B: IGST credit offsets IGST first, then CGST, then SGST. The entire ITC pool is treated as IGST credit to maximise utilisation. CGST and SGST credits cannot offset each other.
This GST ITC calculator helps businesses apply available Input Tax Credit optimally across IGST, CGST, and SGST liabilities following Sec. 49A, 49B and Rule 88A. It shows how much cash is needed after ITC offset and what credit remains.
Disclaimer: This calculator provides estimates based on the information you enter. Actual values may vary. Tax laws and financial assumptions can change. Please consult a qualified professional before making financial decisions.
Under Sec. 49A and 49B, IGST credit is applied first to IGST, then CGST, then SGST. CGST credit offsets CGST and then IGST. SGST credit offsets SGST and then IGST. Cross-utilisation between CGST and SGST is not allowed.
No. GST payable under the reverse charge mechanism must be paid in cash and cannot be offset against ITC in the same period.
It applies ITC in the legally correct priority order to minimise the total cash outflow for IGST, CGST, and SGST after using available credit.
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