Intelligence · Set-off

Pay less GST in cash, legally

The Cash-vs-Credit Optimizer computes the legal order to set off your input tax credit against liability — IGST against CGST/SGST per §49/49A/49B and Rule 88A — to minimise the cash you actually pay, and shows the saving versus a naive set-off.

The order you utilise credit in changes how much cash leaves your account. This picks the cheapest legal order.

Legal, cash-minimising order

Set-off follows §49/49A/49B and Rule 88A to reduce the cash component of your liability.

Per-head cash payable

See exactly what’s payable in cash per tax head after optimal credit utilisation.

Quantified saving

The saving versus a naive set-off is shown in rupees.

What’s included

  • Electronic cash & credit position
  • Optimal IGST→CGST/SGST set-off
  • §49/49A/49B + Rule 88A
  • Cash payable per head
  • Saving vs naive set-off
  • Deterministic & offline

Frequently asked

Is this just a calculator?

It applies the statutory set-off rules to your actual ledger position to minimise cash outflow — and shows the saving.

Is the saving real?

Yes, where the set-off order matters; it’s computed against a naive utilisation, and only legal orders are used.