GST input tax credit calculator
Enter the GST on your sales and your input tax credit, by IGST, CGST and SGST. See the cash you pay and the credit left over.
- Legal set-off order
- Least cash payable
- Free, no sign-up
Income tax for business owners
If you file GST, your business income also goes in your income tax return. Our experts handle that side.
Questions people often ask
Is GST paid an expense for income tax?
GST you collect and pay over isn't income or expense. GST you can't claim as credit can be part of the cost.
Which ITR form?
ITR-3 for business income, or ITR-4 with presumptive tax.
The set-off order
The law fixes the sequence.
- IGST credit: IGST first, then CGST or SGST.
- CGST credit: CGST, then IGST.
- SGST credit: SGST, then IGST. Never CGST for SGST.
Last reviewed 9 October 2026. The rules in this calculator come from these official sources.
- Central Goods and Services Tax Act, 2017 and Rules Central Board of Indirect Taxes and Customs
Common questions
In what order is input tax credit used?
IGST credit first: against IGST, then against CGST and SGST in any proportion. Then CGST credit against CGST and then IGST; SGST credit against SGST and then IGST.
Can CGST credit pay SGST?
No. CGST credit can't be used for SGST, or SGST credit for CGST.
What happens to unused credit?
It stays in your electronic credit ledger and carries forward to later months.
Why does the split of IGST credit matter?
Placing it where your CGST or SGST credit falls short keeps the cash you pay as low as possible. This calculator does that.
Which credit can I claim?
Only eligible credit that appears in GSTR-2B, on goods and services used for business, and not blocked under section 17(5).