Enter your purchase taxes (ITC) and sales taxes (Output). Instantly see your net GST payable in cash — or how much credit carries forward.
| Tax Head | ITC Available | Output Liability | ITC Used | Balance / Cash Due |
|---|
GST you paid on your purchases (goods, materials, services). This credit reduces the GST you owe on your sales.
IGST → IGST, CGST, SGST. CGST → CGST, then IGST. SGST → SGST, then IGST. No direct CGST ↔ SGST cross-use.
Excess ITC not used in a month carries forward automatically. It never expires within the same financial year.
ITC is not allowed on: personal use items, food, motor vehicles, construction, and certain other categories.
ITC is the tax you've already paid on your business purchases. For example, if you buy raw material and pay Rs.1,000 as GST on that purchase, that Rs.1,000 can be credited against the GST you collect from your customers. You only pay the difference in cash.
Yes! Regular GST registered e-commerce sellers can claim ITC on purchases of inventory, packaging materials, shipping services, and other business-related expenses where the supplier has charged GST and filed their returns. Use our GSTR-1 Calculator to track your output tax accurately first.
The excess ITC automatically carries forward to the next month/quarter. No cash payment is needed. You don't lose the credit — it stays in your GST ledger until it gets utilized. Refund is available only in specific cases like exports or inverted duty structure.
Yes. Section 17(5) of CGST Act blocks ITC on several items: food & beverages, motor vehicles (for personal use), outdoor catering, club memberships, beauty treatment, health services, construction materials, and items used for personal consumption. Always verify with a CA for your specific case.
ITC for any financial year must be claimed by 30th November of the following year, or the date of filing your annual GSTR-9 return — whichever is earlier. After this deadline, the ITC is permanently lost. Make sure you reconcile your purchase invoices every month.