GST Set-Off Calculator

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Input Tax Credits (ITC)

Output Tax Liabilities

Set-Off Results

DescriptionTax Payable (₹)Paid through ITC
Integrated Tax (₹)Central Tax (₹)State/UT Tax (₹)CESS (₹)
Integrated Tax (₹)0.000.000.000.00
Central Tax (₹)0.000.000.00
State/UT Tax (₹)0.000.000.00
CESS (₹)0.000.00

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):

  1. Input IGST is first utilized against Output IGST.
  2. 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).
  3. Input CGST is then utilized against Output CGST.
  4. Remaining Input CGST is then utilized against Output IGST.
  5. Input SGST is then utilized against Output SGST.
  6. Remaining Input SGST is then utilized against Output IGST.
  7. CESS ITC can only be set off against CESS liability.
  8. Note: CGST cannot be set off against SGST, and SGST cannot be set off against CGST.