Enter your output tax, reverse-charge tax and input tax credit to see how much GST to pay in cash and which credit pays which head, following the set-off order in sections 49 and 49A and rule 88A.
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13.1(a) Tax on your outward supplies
Output tax from your sales (GSTR-1 totals).
23.1(d) Tax on inward supplies under reverse charge
Always paid in cash; you can claim it back as credit in 4(A)(3).
34(C) Net input tax credit available
From GSTR-2B after reversals. Include any reverse-charge tax you paid last month.
4Table 6.1: payment of tax
Head
Tax due
Paid by IGST credit
Paid by CGST credit
Paid by SGST credit
Paid by cess credit
Paid in cash
Order of set-off follows sections 49 and 49A and rule 88A: IGST credit first against IGST, then CGST and SGST. CGST and SGST credit are used against their own head first, then IGST. CGST credit never pays SGST and the other way round.
This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.
How it works
IGST credit is used first: against IGST, and then whatever is left against CGST and SGST. The calculator splits the leftover so that your cash payment is as small as possible.
CGST credit pays CGST, then IGST. SGST credit pays SGST, then IGST. CGST credit never pays SGST, and SGST credit never pays CGST.
Cess credit only pays cess.
Reverse-charge tax must be paid in cash. Once paid, it becomes credit you can claim in the same return.
The portal works out the same set-off when you file. Use this to plan how much cash to deposit before you file.