GST · EDUCATIONAL TOOL
GST ITC Eligibility & Utilisation Calculator
Review purchase credit separately from the use of verified available ITC. Review tax-head allocations and the cash needed for output tax and RCM.
Educational estimates; verify the applicable period, conditions and official sources. Server calculation: inputs are sent securely to this website for calculation. The GST module does not retain the entered tax values. Do not enter personal identifiers.
UNDERSTAND THE CALCULATION
How to use GST ITC Eligibility & Utilisation Calculator
Separate potential eligibility from use of verified available credit.
Inputs and definitions
Purchase facts, eligibility confirmations, reversals, verified credit by tax head and output liabilities.
Method and formula
Assess potential eligibility separately from utilisation. Apply the supported order and restrictions across verified CGST, SGST and IGST balances.
Illustrative example
A purchase carrying ₹1,800 tax does not automatically create ₹1,800 usable ITC. Eligibility and ledger availability must both be confirmed before allocating credit.
COMMON QUESTIONS
Before you use the result.
Does an invoice or GSTR-2B entry make ITC automatically eligible?
No. Documentary, receipt, supplier-reporting, tax-payment, time-limit and other statutory conditions still matter, including blocked credits and reversals. Ledger availability is also separate from legal eligibility.
Can CGST credit pay SGST, or the reverse?
Direct cross-use between CGST and SGST is not allowed. The tool follows the supported utilisation sequence and restrictions; IGST credit has its own order and allocation rules.
Can I use ITC to pay reverse-charge tax?
Reverse-charge liability is paid in cash under the supported rules. Any subsequent eligible ITC is a separate question and cannot be used to discharge that same reverse-charge cash obligation.
Read these answers with the selected period, calculation scope and official sources below.
Scope and limitations
Review the relevant period, supplied facts, official sources and any conditions beside the result.
These examples explain the method. The interactive result depends on the selected facts and period, and is not a filing or an eligibility confirmation.
GST inputs are sent for calculation and are not saved as client records by the GST module. Privacy details