GST Input Tax Credit (ITC) Calculator
Calculate eligible ITC and identify blocked credits under Section 17(5).
The GST ITC Calculator estimates the Input Tax Credit you can claim by deducting blocked credits under Section 17(5) of the CGST Act, and any ineligible portion, from the GST paid on inputs and input services. It is intended for GST-registered businesses and accountants reviewing their credit before filing returns.
Use the GST Input Tax Credit (ITC) Calculator
Blocked credits u/s 17(5)
Enter GST amount paid on items where ITC is restricted
ITC Computation
Total GST paid₹ 0
Less: Blocked / ineligible credits₹ 0
Eligible ITC₹ 0
ITC % of total0%
ITC for a financial year must be claimed by 30 November of the following year or the date of filing the annual return, whichever is earlier (Section 16(4)). Credit is reversed with interest if the supplier is not paid within 180 days of the invoice date (Rule 37). Always reconcile against GSTR-2B before claiming.
This tool helps estimate eligible Input Tax Credit (ITC) after subtracting blocked credits under Section 17(5) of the CGST Act. ITC available = GST paid on inputs/input services - Blocked credits - Ineligible portion.
Common blocked credits under Section 17(5)
- Motor vehicles for transport of persons with seating capacity ≤ 13 including the driver (except when used for further supply of such vehicles, transport of passengers or imparting driving training), and their insurance, servicing and repair
- Food, beverages, outdoor catering, beauty treatment, health services
- Membership of clubs, health and fitness centres
- Leasing or renting of such motor vehicles, life insurance, health insurance (credit on food, beauty, health, rent-a-cab and insurance is allowed where used for the same category of outward supply; this group, club membership and travel benefits are allowed where the employer is obliged by law to provide them)
- Travel benefits to employees on vacation (LTC, home travel)
- Works contract services, and goods or services used, for construction of immovable property on own account (other than plant and machinery), even if used in business; the Finance Act, 2025 substituted “plant and machinery” for “plant or machinery” in Section 17(5)(d) with effect from 1 July 2017, after the Safari Retreats judgment
- Goods/services for personal consumption
- Goods/services used for corporate social responsibility (CSR) obligations under Section 135 of the Companies Act, 2013 (from 1 October 2023)
- Goods lost, stolen, destroyed, written off, or given as free samples / gifts
- Tax paid under Section 74 (fraud or suppression cases) for periods up to FY 2023-24
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is blocked credit under Section 17(5) of GST?
Blocked credits are items on which input tax credit cannot be claimed even when used in business, as listed in Section 17(5) of the CGST Act. Common examples include motor vehicles with up to 13 seats (with exceptions), food and beverages, club memberships, employee travel benefits, works contracts and other inputs for constructing own immovable property (other than plant and machinery), CSR expenditure, personal consumption, and goods lost, stolen or given as free samples.
What is the time limit to claim input tax credit?
Under Section 16(4) of the CGST Act, input tax credit on an invoice or debit note must be claimed in GSTR-3B by 30 November following the end of the financial year to which it relates, or the date of filing the annual return, whichever is earlier. Separately, if the supplier is not paid within 180 days of the invoice date, the credit must be reversed with interest and can be re-claimed once payment is made.
How does the ITC calculator work?
Enter the total GST paid on purchases, then the GST on items that are blocked under Section 17(5), used for exempt supplies, or missing from GSTR-2B because the supplier did not file. The tool subtracts these amounts from the total to show eligible ITC and the eligible percentage. It is an estimate; actual eligibility depends on invoice-level conditions.
Due in the next 30 days
GST- CMP-08 for Jul–Sep 2026 quarter
- GSTR-3B for September (monthly filers)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, 22nd-day States)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, Delhi and 24th-day States)
- ITC-04 for Apr–Sep 2026
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.