GST Cash and Credit Ledger Set-Off Calculator
GST credits are not interchangeable. IGST credit can pay any head, but CGST and SGST credits cannot pay each other. This calculator applies the statutory order and shows the cash you owe on GSTR-3B.
Your numbers
Your results
Follows the order in Section 49 and Rule 88A. Interest, late fee and RCM liability (cash only) are not included; deduct RCM before entering liabilities.
Cash tax payable as IGST credit changes
Sweeps IGST credit available from 0 to 1000000, holding your other inputs fixed.
Pre-filing GST cash check from your ERP
Optional: ask how to compare ERP liabilities with portal ledger balances before filing.
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How to use the calculator
Enter your liability for the month under IGST, CGST and SGST, then the credit balances in each head. Exclude reverse charge liability, since that is paid in cash only. The tool allocates credit in the required order and shows the cash payable per head and the credit carried forward. The chart varies IGST credit to show how a bigger IGST pool lowers cash outflow until liabilities are covered.
The utilisation order
Under Section 49 and Rule 88A, IGST credit is used first against IGST liability and then against CGST and SGST in any order the taxpayer chooses, with the balance used after IGST is exhausted. CGST credit is used against CGST first, then IGST. SGST credit is used against SGST first, then IGST. CGST credit cannot pay SGST and SGST credit cannot pay CGST. This tool uses IGST against CGST before SGST, a common approach, but the order between the two can be changed.
- IGST credit goes first to IGST
- Then IGST credit to CGST and SGST
- CGST and SGST credit pay own head, then IGST
- No cross use between CGST and SGST
Worked example
Liability is Rs 3 lakh IGST, Rs 2.5 lakh CGST and Rs 2.5 lakh SGST, with credits of Rs 4 lakh IGST, Rs 1.2 lakh CGST and Rs 1 lakh SGST. IGST credit clears all Rs 3 lakh of IGST and Rs 1 lakh of CGST. CGST credit then covers Rs 1.2 lakh of CGST, leaving Rs 30,000 in cash. SGST credit covers Rs 1 lakh of SGST, leaving Rs 1.5 lakh in cash. Total cash is Rs 1.8 lakh.
Common mistakes
Paying RCM from credit, paying CGST with SGST credit, or choosing the order of IGST use without thinking about the next month. Using IGST credit against CGST and SGST in a different order can change what is left for the future. Always view the ledger before filing.
- Paying RCM tax from credit
- Trying to cross-use CGST and SGST
- Ignoring interest from late payment
- Not considering next month credit mix
Frequently Asked Questions
Can CGST credit pay SGST liability?
No. CGST credit can pay only CGST and then IGST. SGST credit can pay only SGST and then IGST. Cross-utilisation between the two is barred by Section 49, so a state with unbalanced credits may pay cash on one head and carry the other.
Why use IGST credit first?
The law requires IGST credit to be exhausted before CGST or SGST credit is used for IGST liability, and a rule from 2019 requires that IGST credit be used fully before the other heads are applied. That ordering is built into this tool.
Can I choose to pay some tax in cash?
No. The system debits credit automatically in the statutory order when you offset liability, though you can choose how IGST credit is split between CGST and SGST. Cash is used only for what credit cannot cover.
Does the tool include interest and late fee?
No. Interest on delayed payment and late fee are separate and are paid in cash. Use the other late fee and interest calculators on this site for those amounts.
We can help build a pre-filing check inside your ERP that compares GSTR-3B liability to ledger balances and shows the cash needed before the due date.
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