GST ITC Set-off Calculator
Enter your output GST (liability) and input GST (credit) per head and see the cash payable after the legal Rule 88A set-off — IGST credit first, with CGST and SGST credit never cross-utilised — plus the credit carried forward.
Output GST (liability)
Input GST (credit available)
- Cash · IGST
- ₹2,000.00
- Credit c/f · IGST
- ₹0.00
- Cash · CGST
- ₹7,000.00
- Credit c/f · CGST
- ₹0.00
- Cash · SGST
- ₹7,000.00
- Credit c/f · SGST
- ₹0.00
Set-off follows Rule 88A (IGST credit first; CGST & SGST credit never cross-utilise). Indicative.
Frequently asked questions
What order is ITC set off in?
IGST credit is used first — against IGST, then CGST, then SGST. CGST credit settles CGST then IGST; SGST credit settles SGST then IGST. CGST and SGST credit can never be used against each other (Rule 88A / §49).
What does “credit carried forward” mean?
Any input credit left unused after settling your liability stays in your electronic credit ledger and carries forward to the next period.
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