THE GST DESK

One worksheet. Your GST picture.

Tax liability, credit set-off, interest, late fees and penalty scenarios.

Rules & coverage ↗

Start with a bill

Optional · Calculate a single rate, then use its tax below.

Enter an amount to see its tax.

Enter the rate applicable to your supply date and HSN/SAC. Rate suggestions are not a classification decision. Cess, mixed rates, valuation adjustments and place-of-supply exceptions are not inferred.

01

What tax needs to be paid?

Enter tax amounts, not taxable turnover. Eligible ITC must already exclude blocked, reversed and unavailable credits. Use one GSTIN and one period.

Tax headOutput tax ₹Eligible ITC ₹RCM tax ₹

RCM (reverse charge) is added as a cash-only liability. Do not include it again in output / cash tax. RCM credit is not created automatically. Cess credit can only pay cess.

For those cases, use your verified cash-liability figures instead of unrestricted automatic set-off.

02

Add interest, if applicable

03

Return late fee

04

Penalty scenario

Understand the number before you pay.

How is ITC used?

IGST credit first pays IGST, then CGST / SGST in a permitted order. Only after exhausting usable IGST credit do own-head credits apply; surplus CGST or SGST can pay IGST, but cannot cross directly to one another. Cess remains separate. The automatic option prioritises gaps in own-head credit to reduce cash payment. Check your portal ledger and restrictions before filing.

Why does interest need its own dates?

A return deadline, a tax-payment deadline and a credit-utilisation date can differ. Use notified extensions. Net-cash treatment is conditional under Rule 88B(1); other delayed tax and wrongly utilised ITC use their own verified bases. Ordinary and wrongly utilised ITC interest here use the notified 18% rate; 24% is the statutory ceiling, not the current standard rate used by this calculator.

Does the total mean a new bank deposit?

No. The total is tax payable in cash plus the selected charges, before amounts already discharged or any available cash-ledger funding. Existing cash can fund payment, but depositing money alone does not always discharge tax. The cash-ledger interest exclusion does not reduce the principal a second time.

What needs a separate check?

Rate / HSN classification, valuation, place of supply, exemptions, composition, e-commerce liability, ITC eligibility, reversals, cash restrictions, multiple periods and variable interest bases are not determined automatically. Special notifications, State/UT differences, legal proceedings and demand reliefs may change the result. Use verified cash liability, interest or penalty inputs where appropriate. A deselected section means “not included”, not “legally nil”.

RULES CHECKED · 9 SEPTEMBER 2026

Sources behind the worksheet

ITC utilisation · Rule 88A ↗Cash-ledger interest exclusion · Notification 12/2024 ↗GSTR-3B late fees · Notification 19/2021 ↗GSTR-1 late fees · Notification 20/2021 ↗CGST Act · Section 74A ↗ICAI handbook · Interest, late fees & penalties ↗GST portal ↗

Planning estimates, based on declared figures and selected conditions. Standard combined late fees assume matching CGST and SGST/UTGST provisions. Verify the portal demand / return and applicable notifications before payment.