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About this tool
Net GST payable in cash after setting off input tax credit across IGST, CGST and SGST under the Rule 88A utilisation order.
The GST Input Tax Credit Calculator works out how much GST you actually have to pay in cash after setting off the credit lying in your electronic credit ledger. It follows the statutory utilisation order under section 49 read with rule 88A — IGST credit is used first, and CGST and SGST credit clear their own heads before touching IGST — and never allows the CGST-against-SGST cross set-off the law prohibits. It is built for GSTR-3B preparers, accountants and business owners planning the month's tax outflow.
Open GST Input Tax Credit Calculator on AltFTool — it loads instantly in your browser.
Under Output tax liability, enter Output IGST, Output CGST and Output SGST / UTGST in rupees, then fill the IGST, CGST and SGST / UTGST credit available under Input tax credit available.
Leave "Spread the balance IGST credit to minimise cash outgo (allowed by rule 88A)" ticked to optimise the allocation, or untick it to see the plain CGST-first order.
Read GST payable in cash with the head-wise cash, credit utilised and credit carried forward, plus the Set-off working matrix that marks CGST against SGST as not allowed.
Implements IGST-first utilisation with the rule 88A flexibility, not a naive head-by-head netting.
Compares the cash outgo of the optimised allocation against the common CGST-first order.
A credit-versus-liability matrix makes the set-off auditable and easy to paste into working papers.
IGST credit must be set off against IGST liability first; the balance may then be used against CGST and SGST in any order. CGST and SGST credit are used against their own head first and can be applied to IGST only after the IGST credit is fully exhausted.
No. Cross-utilisation between CGST and SGST or UTGST is not permitted under section 49. Each can be used against its own head and, after IGST credit is exhausted, against IGST.
It stays in the electronic credit ledger and is carried forward to the next tax period. Refunds of accumulated credit are available only in limited situations such as zero-rated supplies and an inverted duty structure.
No. Section 17(5) blocks credit on items such as motor vehicles below the specified seating capacity, food and beverages, club memberships and goods lost, stolen or given as free samples. Credit also requires the invoice to appear in your GSTR-2B and the supplier to have paid the tax.
Add the GST Input Tax Credit Calculator widget to your blog or website — free, responsive, no signup. Just keep the “Widget by AltFTool” credit link visible.
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