ITC Utilization Calculator
Watch each credit ledger drain in the order the rules actually allow.
Enter liabilities and ledger balances to watch the credits drain in rule order.
How the calculation works
Watch each credit ledger drain exactly as the rules allow. Great for month-end planning: know your closing balances before you file.
- IGST leg
IGST credit first; balance may fund CGST & SGST - CGST leg
Remaining IGST credit, then CGST credit - SGST leg
Remaining IGST credit, then SGST credit - Shortfall
Uncovered liability = cash challan required
Worked example
Dues: ₹8,000 IGST + ₹6,000 CGST + ₹6,000 SGST. Ledgers: ₹10,000 IGST + ₹4,000 CGST + ₹2,000 SGST.
You enter
You get
Important points to keep in mind
- Rule 88A ordering is sequential — later legs inherit whatever earlier legs leave behind.
- Closing balances roll into next month; track them to avoid surprise challans.
- Election of IGST-leftover priority (CGST-first vs SGST-first) changes individual balances, not total cash.
Frequently asked questions
Is the utilisation order mandatory?
Yes, the sequence within each head is fixed by rules; only the CGST-vs-SGST preference for spare IGST credit is elective.
Can unused credit expire?
No expiry — it carries forward indefinitely until used or refunded under qualifying conditions.
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Done estimating? Prepare the actual return.
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