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SILVERSIX ConsultantTax & Business Advisory
GST · Calculator

ITC Set-off Calculator

Apply the input tax credit utilisation order under sections 49, 49A/49B and Rule 88A, and find the net GST payable in cash.

Liability & credit (₹)

Output tax liability
ITC available
Net payable in cash
₹0

Utilisation & cash

Indicative. IGST credit is used first — against IGST, then CGST/SGST — and must be fully exhausted before CGST or SGST credit is used for those heads. CGST credit cannot offset SGST and vice versa. This applies a standard optimal order; the portal may compute marginally differently in edge cases. Confirm before filing GSTR-3B.