🧮 GST Set-off Calculator (Rule 88A)

Enter your output tax and ITC — get the correct utilisation order under Section 49 & Rule 88A, cash payable under each head, and credit carried forward. Step-by-step working you can file with.

Output tax liability (this period)

Input tax credit available (incl. opening balance)

Result

Step-by-step utilisation

Rules applied: IGST credit is used first (IGST → then CGST/SGST); CGST credit pays CGST then IGST; SGST credit pays SGST then IGST (only after CGST credit is exhausted); CGST↔SGST cross-utilisation is not allowed. This calculator allocates remaining IGST credit to minimise total cash outgo.

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What is the ITC set-off order under Rule 88A?
IGST credit must be utilised first — against IGST liability, and the balance against CGST or SGST in any order. Only after IGST credit is exhausted can CGST credit (against CGST, then IGST) and SGST credit (against SGST, then IGST) be used. CGST credit can never pay SGST, and vice versa.
Why does the allocation of leftover IGST credit matter?
Because CGST and SGST credits can't cross-utilise, pointing leftover IGST credit at the head where you have less of your own credit reduces the cash you must pay. This calculator does that optimisation automatically.
Can I carry forward unutilised ITC?
Yes — unutilised ITC in the electronic credit ledger carries forward to the next period. The calculator shows the carry-forward per head.