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GST Return Calculator — net payable after ITC

Enter your output GST and input tax credit to see the cash you actually need to pay with your GSTR-3B — or the credit you carry forward.

Net GST payable (GSTR-3B style)

Calculation slip

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Note: Results are for quick estimation and general information only, based on rates as commonly applicable in 2026. Always confirm figures with the official GST/Income Tax portals or a qualified professional before filing. See our full disclaimer.

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How your GST return liability is calculated

Each tax period you owe the government the GST you collected on sales (output tax) minus the GST you already paid on business purchases (input tax credit, or ITC). If output tax exceeds available credit, the balance is paid in cash through GSTR-3B; if credit exceeds output tax, the surplus carries forward.

Net GST payable = Output GST − (ITC this period + Opening ITC balance)

Points to remember

  • ITC is available only on eligible business purchases with valid tax invoices reflected in GSTR-2B.
  • Set-off order matters in the actual return: IGST credit is used first, and CGST/SGST credits cannot be cross-utilised against each other.
  • Late filing of GSTR-3B attracts late fees per day plus 18% p.a. interest on the cash tax portion.
  • This calculator gives a consolidated estimate — your GSTR-3B will apply head-wise set-off rules.

Frequently asked questions

What is input tax credit (ITC) in GST?

ITC is the GST you paid on business purchases and expenses. It can be used to offset the GST you collect on sales, so you only pay tax on your value addition.

What happens if my ITC is more than my output GST?

You pay nothing in cash for the period and the excess credit is carried forward to future tax periods (or claimed as refund in specific cases such as exports).

Does this calculator handle CGST/SGST/IGST set-off order?

It gives a consolidated estimate. The GST portal applies head-wise rules — IGST credit is utilised first, and CGST credit cannot be set off against SGST or vice versa.