GST Liability Calculator
Compute net GST payable after ITC adjustment — intra/inter-state scenarios.
Compute net GST payable: GST on outward supplies (output tax) minus eligible Input Tax Credit (ITC). Tool also shows the ITC utilisation order as per the GST law (IGST → CGST → SGST).
Output Tax (on sales)
Input Tax Credit available
Other
GST Liability
Total Output Tax₹ 0
Total ITC available₹ 0
CGST payable₹ 0
SGST payable₹ 0
IGST payable₹ 0
RCM (cash)₹ 0
Net Cash Payable₹ 0
After utilising ITC, the balance must be paid in cash via Electronic Cash Ledger before filing GSTR-3B.
ITC Utilisation Order (Section 49A/49B)
- IGST ITC: First against IGST output, then against CGST or SGST output (in any order, but must be fully utilised before using CGST/SGST credit)
- CGST ITC: First against CGST output, then against IGST output. Cannot be used against SGST.
- SGST ITC: First against SGST output, then against IGST output. Cannot be used against CGST.
- RCM: Always paid in cash. Cannot be discharged using ITC.
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.
Other GST Tools
GST Rate Finder & HSN/SAC Lookup
Search GST rates by HSN or SAC code, or by goods/service name.
Open Tool →GST Invoice Generator
Generate a compliant GST invoice with CGST/SGST/IGST split — download as PDF.
Open Tool →GST Return Due Date Calendar
Monthly, quarterly and annual due dates — GSTR-1, 3B, 9, 9C and CMP-08.
Open Tool →