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GST ITC Utilisation Calculator India — IGST CGST SGST Set-off Order
Apply input tax credit in the correct mandatory set-off order as per GST Rules 88A, 49, 49A and 49B. Calculate exact cash payment required.
ITC Set-off Rule: IGST credit → first IGST, then CGST, then SGST | CGST credit → first CGST, then IGST (NOT SGST) | SGST credit → first SGST, then IGST (NOT CGST). Cross-utilisation of CGST ↔ SGST is not allowed.
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GST ITC Utilisation Calculator
ITC Available (from GSTR-2B)
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Output Tax Liability
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📊 GST ITC Set-off Order — Quick Reference
| ITC Available | First Use Against | Then Against | Cannot Use Against |
|---|---|---|---|
| IGST Credit | IGST Liability | CGST, then SGST | — |
| CGST Credit | CGST Liability | IGST Liability | SGST (not allowed) |
| SGST / UTGST Credit | SGST Liability | IGST Liability | CGST (not allowed) |
As per GST Rules 88A, 49, 49A, 49B. IGST credit is the most flexible — use it against any liability first.
📖 How to Use This Calculator
- 1Enter ITC AvailableEnter your opening IGST, CGST and SGST ITC balances from GSTR-2B for the period.
- 2Enter Output Tax LiabilityEnter IGST, CGST and SGST output tax liability from your GSTR-3B for the month.
- 3View Set-off StepsCalculator applies the mandatory ITC utilisation order step-by-step, showing exactly how each credit is applied.
- 4Pay Cash BalanceCash payment required = liability remaining after all ITC is applied. Pay via cash ledger in GSTR-3B.
✅ Why Use This Calculator
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Correct Set-off Order
Applies Rules 88A, 49, 49A and 49B in exact mandatory sequence.
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Step-by-Step
Shows each ITC utilisation step clearly — matches GSTR-3B Table 6.
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Cash Requirement
Shows exact IGST, CGST and SGST cash to pay — no manual calculation needed.
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Carry Forward
Shows closing ITC balance to carry forward to next period.
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Prevents Errors
Flags cross-utilisation restriction — CGST and SGST cannot be inter-used.
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100% Private
No data stored or sent. All calculations run locally.
❓ Frequently Asked Questions — GST ITC
What is the GST ITC utilisation order in India?
Mandatory ITC set-off order under GST: IGST credit: first against IGST, then CGST, then SGST/UTGST. CGST credit: first against CGST, then remaining against IGST. SGST/UTGST credit: first against SGST/UTGST, then against IGST. Cross-utilisation — CGST against SGST or SGST against CGST — is strictly prohibited.
Can IGST credit be used against CGST and SGST?
Yes. IGST credit is the most flexible. After setting off IGST liability, any remaining IGST credit can be used against CGST liability and then against SGST/UTGST liability. This is the key advantage of IGST credit. CGST and SGST credits, however, can only be used against their own type first and then IGST — not against each other.
What happens to unused ITC at month end?
Unused ITC at the end of a month is carried forward to the next tax period in the electronic credit ledger. It does not expire within a financial year. However, ITC relating to a financial year must be availed by the November GSTR-3B of the following year (or annual return filing, whichever is earlier), or it lapses permanently.
What is GSTR-2B and how does it relate to ITC?
GSTR-2B is an auto-generated, static ITC statement generated for each tax period. It shows ITC available based on suppliers who have filed GSTR-1. ITC can only be claimed if it appears in GSTR-2B. From April 2022, ITC in GSTR-3B cannot exceed the amount in GSTR-2B — excess claim results in reversal and interest at 24%.
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