Best experienced on desktop or tablet.
ITC Setoff Calculator
Compute exact GST input tax credit setoff sequence per Section 49 of CGST Act.
ITC Available (Electronic Credit Ledger)
Total ITC available: ₹0
Output Tax Liability (GSTR-3B)
Total output liability: ₹0
Setoff Rules (Section 49, CGST Act)
- IGST ITC → IGST liability first
- IGST ITC (remaining) → CGST liability
- IGST ITC (remaining) → SGST liability
- CGST ITC → CGST liability first
- CGST ITC (remaining) → IGST liability
- SGST ITC → SGST liability first
- SGST ITC (remaining) → IGST liability
- CGST and SGST ITC can NEVER offset each other
Enter ITC and liability amounts, then click "Compute Setoff".
Or click "Load Demo Data" to try a Sunrise Retail example.