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GST · Updated for tax year 2026-27

GST ITC Set-off Calculator

Under Section 49, CGST Act, Section 49A, CGST Act, Section 49B, CGST Act and Rule 88A, CGST Rules, input tax credit must be used in a set order: IGST credit first — against IGST, then CGST and SGST — and only then CGST credit (against CGST, then IGST) and SGST credit (against SGST, then IGST). CGST and SGST credit can never be used against each other. Enter your liability and credit to see the set-off that leaves the least cash to pay.

Enter your details

Values you enterComputed values

Output tax liability

Input tax credit available

Result

Set-off

  • IGST credit → IGST₹500
  • IGST credit → CGST₹500
  • SGST credit → SGST₹200
Cash — IGST₹0Cash — CGST₹500Cash — SGST₹0Total cash payable₹500Credit carried forward₹600

Disclaimer: Computed to the best of our knowledge, as per the law — including the section changes under the Income-tax Act, 2025 — in force on the date this website was last deployed (28 Sep 2026). Results are estimates for guidance only and are not tax, legal or investment advice. Please verify with the Act, rules and notifications, or a qualified professional, before relying on them. Rates and limits last reviewed on 28 Sep 2026.

How to use the GST ITC Set-off Calculator

  1. 1

    Enter your output tax liability for the month under IGST, CGST and SGST (excluding reverse charge).

  2. 2

    Enter the input tax credit available under each head, including balances carried forward.

  3. 3

    The calculator applies the legal order and chooses the split of IGST credit that minimises cash.

  4. 4

    Pay the cash shown for each head, plus any reverse-charge tax, which is always paid in cash.

Order of ITC utilisation (sections 49, 49A, 49B and rule 88A)

1. IGST credit → IGST liability, then CGST and/or SGST liability in any proportion

2. CGST credit → CGST liability, then IGST liability (never SGST)

3. SGST credit → SGST liability, then IGST liability (never CGST)

IGST credit must be fully used before CGST or SGST credit is used

How you split the leftover IGST credit between CGST and SGST decides how much cash you pay. The calculator tests the possible splits and picks the one with the lowest cash outflow.

Worked example

  • Liability: IGST ₹500, CGST ₹1,000, SGST ₹200. Credit: IGST ₹1,000, CGST ₹0, SGST ₹800.
  • IGST credit pays IGST ₹500; the remaining ₹500 IGST credit goes to CGST. SGST credit pays SGST ₹200.
  • Cash payable: CGST ₹500. Using ₹200 of the IGST credit on SGST instead would leave ₹700 of CGST to pay in cash while all ₹800 of SGST credit sits unused.

What input tax credit cannot pay

Credit cannot be used for tax under reverse charge, interest, late fees or penalties — these are paid from the electronic cash ledger. Blocked credits, such as on food and beverages or motor vehicles for personal use, cannot be claimed at all.

Frequently asked questions

IGST credit first (against IGST, then CGST or SGST), then CGST credit (against CGST, then IGST) and SGST credit (against SGST, then IGST).