Calculate output GST liability, input credit utilisation, and net payable tax for Indian GST.
Supply Details
₹
%
Input Tax Credit
₹
₹
₹
GST Summary
📤
Output GST
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—
📥
Input Credit Utilised
—
—
🧾
Net GST Payable
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—
Ledger
Opening ITC
Utilised
Balance
💡 Notes
Offset order: IGST credit → IGST, CGST, SGST; CGST credit → CGST then IGST; SGST credit → SGST then IGST.
Reverse charge supplies require tax payment in cash before claiming ITC.
Regularly reconcile GSTR-2B statement to ensure ITC eligibility.
🔗 References
Government GST Portal – ITC utilisation rules.
CBIC GST Act & Rules.
ICAI Technical Guide on Input Tax Credit.
📖 How to Use
Select supply type, enter taxable value and rate, then provide available ITC. The calculator splits CGST/SGST or IGST, applies ITC in the statutory order, and shows net tax payable.
🧮 Formula Reference
Output GST = Taxable value × rate. Split equally into CGST/SGST when intra-state; entire amount as IGST for inter-state.
Input tax credit ledgers (IGST, CGST, SGST) are utilised per GST offset rules; net payable = Output − utilised ITC.
Reverse charge supplies move liability to recipient; ITC available post payment in cash.