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To calculate GST payable after input tax credit (ITC), first total your period’s liability separately as IGST, CGST and SGST/UTGST. Then verify that each credit is eligible, apply it only in the legally permitted order, and pay every positive balance through the electronic cash ledger. The basic calculation is:
Cash GST payable for a tax head = liability for that head − permitted ITC used for that head
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Do this separately for each head; a credit balance under one head cannot automatically pay a different head. Reverse-charge tax, interest, penalties, late fees and other specified amounts may require cash payment under the applicable payment rules.
What “GST payable after ITC” means
GST payable is not simply your sales tax minus the total credit shown in your books. GST is divided into three tax heads:
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- IGST: generally applies to inter-State supplies and imports.
- CGST: the Central component of tax on intra-State supplies.
- SGST or UTGST: the State or Union-territory component of tax on intra-State supplies.
Your GSTR-3B calculation must preserve these heads. You may use some credits across heads, but only in the order allowed by the utilization rules. The amount left after all permitted set-offs is paid in cash.
Information to collect before calculating
Prepare a head-wise schedule for the same tax period. Using a single combined ITC number can lead to an illegal set-off.
1. Output-tax liability
Calculate the liability arising from taxable outward supplies and classify it as IGST, CGST or SGST/UTGST. Include reverse-charge liabilities and other amounts that must be reported in GSTR-3B. Keep ordinary outward tax separate from liabilities that may have to be paid in cash.
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List available ITC separately as IGST credit, CGST credit and SGST/UTGST credit. Do not treat the balance shown in an accounting system as automatically usable. The credit must satisfy the applicable conditions and be available in the electronic credit ledger.
3. Portal records and supporting documents
Compare purchase records, tax invoices and the GST Portal’s auto-drafted information. The Portal comparison report checks GSTR-3B liability against GSTR-1, the Invoice Furnishing Facility (IFF) and GSTR-1A, and compares ITC claimed with ITC accrued or auto-drafted from GSTR-2A and GSTR-2B.
Step-by-step calculation
Step 1: Total liability under each tax head
Start with the period’s gross liability:
| Tax head | Liability to list |
|---|---|
| IGST | IGST on relevant outward supplies, plus applicable IGST reverse-charge and other reportable liabilities |
| CGST | CGST on relevant outward supplies and other applicable CGST liabilities |
| SGST/UTGST | SGST or UTGST on relevant outward supplies and other applicable liabilities |
Do not net ITC at this stage. First establish the complete liability for each head.
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Step 2: Test whether each ITC amount is eligible
CBIC’s ITC guidance identifies key prerequisites, including possession of a tax invoice or another prescribed document, receipt of the goods or services, actual payment of tax by the supplier and filing of the required return. Supplier payment is also subject to the 180-day condition described in the CBIC flier. If the payment condition is not met, the related credit may have to be added back to liability with interest until the condition is satisfied.
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Remove blocked, unsupported, duplicated or otherwise ineligible amounts before applying the utilization order. A figure appearing in GSTR-2B is an important reconciliation input, but it does not replace the taxpayer’s responsibility to check eligibility and documentation.
Step 3: Apply credits in the prescribed order
Use the following sequence. “First” means the credit must be exhausted against that permitted liability before moving to the next permitted head.
| Credit available | First permitted use | Next permitted use | Cannot be used for |
|---|---|---|---|
| IGST credit | IGST liability | CGST liability, then SGST/UTGST liability | No use outside the statutory sequence |
| CGST credit | CGST liability | IGST liability | SGST/UTGST liability |
| SGST/UTGST credit | SGST/UTGST liability | IGST liability | CGST liability |
CBIC states the restriction directly: “Credit of CGST cannot be used for payment of SGST/UTGST and credit of SGST/UTGST cannot be utilised for payment of CGST.” The CBIC FAQ, answer 149, likewise says CGST credit is used first for CGST and any balance for IGST, while SGST credit is used first for SGST and any balance for IGST.
Step 4: Calculate the residual amount for every head
For each head, subtract only the credits permitted by the sequence. A residual amount cannot be negative; any excess remains as credit for a later permitted use or period, subject to the rules.
- Residual IGST: IGST liability less IGST credit used for IGST, followed by any permitted CGST or SGST/UTGST credit used for the remaining IGST.
- Residual CGST: CGST liability less IGST credit used for CGST and CGST credit used for CGST.
- Residual SGST/UTGST: SGST/UTGST liability less IGST credit used for SGST/UTGST and SGST/UTGST credit used for SGST/UTGST.
Every positive residual that is payable under the applicable rules must be deposited through the electronic cash ledger. The electronic credit ledger is debited for the ITC actually used.
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Step 5: Separate ordinary output tax from cash-only amounts
Do not assume that every amount reported in GSTR-3B can be discharged with ITC. Reverse-charge tax, interest, penalties, late fees and other specified amounts may require cash payment under the payment rules. Record those amounts in a separate cash-payable line and check the current form and legal instructions before offsetting anything.
Worked example using the head-wise method
Assume the period has the following ordinary output-tax liability and eligible ITC:
| Tax head | Output liability | Eligible ITC |
|---|---|---|
| IGST | ₹30,000 | ₹25,000 |
| CGST | ₹20,000 | ₹12,000 |
| SGST | ₹20,000 | ₹5,000 |
Apply the first permitted set-offs
- IGST credit first offsets IGST: ₹30,000 − ₹25,000 = ₹5,000 IGST remaining.
- CGST credit offsets CGST: ₹20,000 − ₹12,000 = ₹8,000 CGST remaining.
- SGST credit offsets SGST: ₹20,000 − ₹5,000 = ₹15,000 SGST remaining.
On these figures, the net cash tax before any further permitted cross-utilization is ₹28,000 (₹5,000 + ₹8,000 + ₹15,000). The final result must still be checked against the statutory sequence and any remaining credit balances. CGST credit cannot be redirected to SGST, and SGST credit cannot be redirected to CGST.
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Cross-utilization matters when one credit type exceeds the liability for its first permitted head. For example, once IGST liability has been fully covered, remaining IGST credit can move to CGST and then SGST/UTGST in the prescribed sequence. Similarly, CGST credit left after CGST liability can move only to IGST; SGST/UTGST credit left after its own liability can move only to IGST.
The sequence prevents a taxpayer from choosing whichever head produces the lowest cash payment. Apply the order mechanically, document each debit and retain the calculation supporting the amounts reported in GSTR-3B.
How to reconcile the calculation on the GST Portal
Compare liability data
Check that the outward-supply figures used in your worksheet agree with the liability reported through GSTR-1, IFF or GSTR-1A and the corresponding GSTR-3B entries. Investigate differences caused by omitted invoices, amendments, credit notes, timing differences or reverse-charge entries.
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Compare ITC claimed with auto-drafted data
Review GSTR-2A and, where applicable, GSTR-2B against your purchase register. Match supplier GSTIN, invoice number, invoice date, taxable value and tax amount. Separate credits that are eligible, temporarily unavailable, duplicated or blocked rather than claiming the entire statement total.
Check the ledgers after filing
Confirm that the electronic credit ledger was debited for the exact ITC used and that the electronic cash ledger was debited for the deposited amount. A mismatch between your worksheet and the ledger can indicate an incorrect utilization head, an omitted liability or a payment-challan issue.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common calculation errors and corrections
Using CGST credit against SGST
This is prohibited. Recalculate the set-off so CGST credit is used for CGST first and then, if available, IGST. SGST/UTGST credit follows the equivalent SGST/UTGST-first, IGST-next sequence.
Using SGST credit against CGST
SGST and CGST are not interchangeable. Restore the improper debit in your working and determine the cash amount after applying only permitted credits.
Netting all three credits before checking the order
A single “total ITC” figure hides restrictions. Rebuild the worksheet with separate IGST, CGST and SGST/UTGST columns and show every utilization step.
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Auto-drafted data supports reconciliation but does not establish every eligibility condition. Verify the invoice, receipt, supplier tax payment, return filing and the 180-day supplier-payment requirement described by CBIC.
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Offsetting reverse-charge or other cash-only amounts with ordinary ITC
Identify reverse-charge tax, interest, penalties, late fees and other specified amounts separately. Follow the current payment instructions rather than applying the ordinary outward-tax formula automatically.
Ignoring timing differences
An invoice may appear in a different period’s auto-drafted statement from the period in which it was recorded. Keep an invoice-level reconciliation showing when the credit was claimed and why any difference exists.
A practical worksheet format
Use one row for each tax head and columns for the liability, each credit type used, and the final cash amount.
| Head | Gross liability | IGST credit used | CGST credit used | SGST/UTGST credit used | Cash payable |
|---|---|---|---|---|---|
| IGST | Enter verified liability | Enter first utilization | Enter permitted residual use | Enter permitted residual use | Liability minus permitted credits |
| CGST | Enter verified liability | Enter permitted IGST use | Enter CGST use | Not permitted | Liability minus permitted credits |
| SGST/UTGST | Enter verified liability | Enter permitted IGST use | Not permitted | Enter SGST/UTGST use | Liability minus permitted credits |
Keep a separate section for reverse-charge tax and other amounts that must be paid in cash. The worksheet should reconcile to the electronic credit and cash ledgers after filing.
Final pre-filing checklist
- Output liability is complete and split into IGST, CGST and SGST/UTGST.
- Reverse-charge and other specified liabilities are identified separately.
- Each ITC amount has supporting documentation and passes the eligibility checks.
- GSTR-2A/2B differences are investigated rather than ignored.
- IGST, CGST and SGST/UTGST credits are applied only in the prescribed order.
- CGST credit is not used for SGST/UTGST, and SGST/UTGST credit is not used for CGST.
- Positive residuals are paid through the electronic cash ledger.
- The filed GSTR-3B agrees with the Portal comparison report and both electronic ledgers.
GST rates, forms, utilization rules and Portal validations can change. Use the current CBIC and GST Portal instructions for the tax period being filed, especially where reverse charge, interest, late filing or amended invoices are involved.
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