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.
Frequently Asked Questions
How is net GST liability calculated?
Net GST liability is output tax on outward supplies minus eligible input tax credit (ITC) on inward supplies. Output tax is computed by applying the applicable rate (5%, 12%, 18% or 28%) to the taxable value. Any balance remaining after ITC set-off is paid in cash through the electronic cash ledger while filing GSTR-3B.
What is the due date for filing GSTR-3B?
GSTR-3B is due on the 20th of the following month for monthly filers. Taxpayers under the QRMP scheme file GSTR-3B quarterly, by the 22nd or 24th of the month after the quarter depending on their state, while paying tax for the first two months of each quarter through form PMT-06.
What is the order of ITC set-off under GST?
IGST credit must be utilised first — against IGST liability, then against CGST or SGST in any order — before CGST or SGST credit is used. CGST credit can then be set off against CGST and IGST, and SGST credit against SGST and IGST. CGST credit cannot be used against SGST liability, and vice versa.
What happens if GST is paid after the due date?
Late payment of GST attracts interest at 18% per annum under Section 50 of the CGST Act, calculated on the portion of tax paid through the electronic cash ledger, from the due date until payment. Delayed filing of GSTR-3B additionally attracts a daily late fee, subject to caps linked to turnover and return type.
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