THE GST DESK
One worksheet. Your GST picture.
Tax liability, credit set-off, interest, late fees and penalty scenarios.
Start with a bill
Optional · Calculate a single rate, then use its tax below.
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.
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
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.