Credit utilisation and cash payable
Applies the statutory order of using IGST, CGST and SGST credit against GST liability and shows the cash to be paid.
Order applied: IGST credit against IGST, then CGST, then SGST; CGST credit against CGST, then IGST; SGST credit against SGST, then IGST. CGST credit cannot be used for SGST and the reverse. Blocked credits, reversals and interest are not considered. Check the current provisions and the electronic ledgers.
Basis: GST rates, interest and fees as in force under the CGST Act, 2017 and the rules and notifications under it. Rates and formulas last checked on 9 November 2026.
An estimate for general information, printed from https://ameeshguptaco.com/tools/itc/. It is not professional advice on your facts; please consult us before acting on it.