GST Set-Off Calculator
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Input Tax Credits (ITC)
Output Tax Liabilities
Set-Off Results
Description | Tax Payable (₹) | Paid through ITC | |||
---|---|---|---|---|---|
Integrated Tax (₹) | Central Tax (₹) | State/UT Tax (₹) | CESS (₹) | ||
Integrated Tax (₹) | 0.00 | 0.00 | 0.00 | 0.00 | |
Central Tax (₹) | 0.00 | 0.00 | 0.00 | ||
State/UT Tax (₹) | 0.00 | 0.00 | 0.00 | ||
CESS (₹) | 0.00 | 0.00 |
Remaining Balances (After Set-Off):
- Remaining Input IGST: ₹0.00
- Remaining Input CGST: ₹0.00
- Remaining Input SGST: ₹0.00
- Remaining Input CESS: ₹0.00
- Remaining Output IGST: ₹0.00
- Remaining Output CGST: ₹0.00
- Remaining Output SGST: ₹0.00
- Remaining Output CESS: ₹0.00
Rules Applied (as per government guidelines):
- Input IGST is first utilized against Output IGST.
- Remaining Input IGST is then utilized against Output CGST and Output SGST in any order. (This calculator prioritizes CGST then SGST for remaining IGST ITC).
- Input CGST is then utilized against Output CGST.
- Remaining Input CGST is then utilized against Output IGST.
- Input SGST is then utilized against Output SGST.
- Remaining Input SGST is then utilized against Output IGST.
- CESS ITC can only be set off against CESS liability.
- Note: CGST cannot be set off against SGST, and SGST cannot be set off against CGST.