GST Payable Calculator

A GST Payable Calculator helps estimate GST liability on sales after adjusting eligible Input Tax Credit (ITC). It also estimates Reverse Charge Mechanism (RCM) liability and cash payment.

GST payable is calculated by adjusting eligible ITC against output GST according to GST utilisation rules. Any remaining liability, along with applicable RCM liability, determines the estimated cash payment.

You need to enter taxable sales value, GST rate, supply type (intra-state or inter-state), available IGST, CGST and SGST/UTGST credits, and details of purchases subject to RCM.

CGST and SGST/UTGST generally apply to intra-state supplies, with GST divided between the applicable components. IGST generally applies to inter-state supplies.

Input Tax Credit is the eligible GST paid on business purchases that can be used to offset output GST liability, subject to applicable GST rules and restrictions.

IGST credit is first used to pay IGST liability, followed by CGST and SGST/UTGST liability as permitted under GST rules. CGST credit can be used against CGST and then IGST liability, while SGST/UTGST credit can be used against SGST/UTGST and then IGST liability. CGST and SGST/UTGST credits cannot be used against each other.

Under RCM, the recipient of specified goods or services is responsible for paying GST instead of the supplier. RCM liability is generally paid in cash, and eligible ITC may be claimed separately subject to applicable conditions.

The calculator estimates cash payment by adding the remaining sales GST liability after ITC utilisation to the RCM liability. Actual payment may vary based on eligibility for ITC, GST adjustments, exemptions, other liabilities and applicable rules.