GSTR-3B Liability Calculator.
Enter your output GST for the period, the input tax credit you have available, and any reverse-charge liability. This applies the ITC set-off rules in the order the portal uses and shows the cash you actually pay — plus the credit you carry forward.
| Head | Output | ITC set off | Cash |
|---|---|---|---|
| IGST | ₹ | ₹ | ₹ |
| CGST | ₹ | ₹ | ₹ |
| SGST / UTGST | ₹ | ₹ | ₹ |
| Reverse charge | ₹ | — | ₹ |
Total cash to pay (challan / PMT-06)
₹
Input tax credit carried forward
IGST ₹ · CGST ₹ · SGST/UTGST ₹
₹ total
Set-off order used
- IGST credit is used first — against IGST output, then against CGST and SGST output. It must be exhausted before CGST or SGST credit is touched (Section 49A, Rule 88A).
- CGST credit then covers CGST output, and any balance goes against IGST output.
- SGST/UTGST credit covers SGST output, then any balance against IGST output.
- CGST and SGST credit can never be used against each other.
- The IGST-credit split across CGST and SGST is chosen here to leave the least cash. The portal lets you set this split yourself, so your GSTR-3B figure may differ slightly if you allocate it differently — the total is usually the same.
Planning estimate only. It does not handle ITC reversals (Rule 42/43), ineligible or blocked credit, interest and late fee, TDS/TCS credit, the GSTR-2B eligibility check, or rounding on the return. The figure the GST portal computes when you file is the one that governs.