GST · EDUCATIONAL TOOL
GSTR-3B Liability & Payment Calculator
Reconcile output tax, reverse charge and utilisable ITC into cash liability for IGST, CGST, SGST / UTGST and cess, then check interest and late fees.
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 GSTR-3B Liability & Payment Calculator
Reconcile output tax, RCM and utilisable ITC by tax head, then check interest and late fees.
Inputs and definitions
Return period, output tax, reverse-charge liabilities and verified eligible available credit, separately for IGST, CGST, SGST/UTGST and cess.
Method and formula
For each head, output tax plus RCM less legally utilised ITC gives net cash tax. Reverse charge is cash-only; cess credit pays cess only, and CGST/SGST credits cannot pay each other. Reconcile existing cash-ledger balances separately from any new deposit.
Illustrative example
If output tax is ₹1,600, RCM is ₹120 and legally utilised ITC is ₹1,600, net cash tax is ₹120. Any further unused eligible credit remains carried forward; it does not pay the reverse charge.
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.
Processing: Server-calculated GST tool; inputs are sent for calculation and are not saved as client records by the GST module. Privacy details
COMMON QUESTIONS
Before you use the result.
Is net cash tax the same as the amount I must newly deposit?
No. Net cash tax is the liability remaining after permitted ITC use. An existing usable electronic cash-ledger balance may reduce the additional deposit, subject to the correct tax head and portal rules.
Why is unused ITC left over when cash is still payable?
Tax-head restrictions, reverse charge and cess rules can leave credit that cannot legally discharge a particular liability. The total of all credit balances is not freely interchangeable with every tax head.
Does this tool submit GSTR-3B?
No. It is a liability and payment reconciliation. Check the period, portal tables, amendments, reversals, interest and actual ledgers before filing.
Read these answers with the selected period, calculation scope and official sources above.