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GST Input Output Set-Off Calculator
| GST SET-OFF CHART | |||||
|---|---|---|---|---|---|
| GST | Output | Set-off from | Balance Output (to be paid in cash) | ||
| IGST (0) |
CGST (0) |
SGST (0) |
|||
| (A) | (B) | (C) | (D) | E = (A-B-C-D) | |
| IGST | 0 | 0 1 | 0 6 | 0 7 | 0 |
| CGST | 0 | 0 2 | 0 4 | 0 | |
| SGST | 0 | 0 3 | 0 5 | 0 | |
| TOTAL | 0 | 0 | 0 | 0 | 0 |
| Balance ITC | - | 0 | 0 | 0 | 0 |
#1
| IGST Output A/c | Dr. | 0 |
| CGST Output A/c | Dr. | 0 |
| SGST Output A/c | Dr. | 0 |
| To IGST Input A/c | Cr. | 0 |
| To CGST Input A/c | Cr. | 0 |
| To SGST Input A/c | Cr. | 0 |
| (Being GST Output set off from GST Input) | ||
#2
| IGST Output A/c | Dr. | 0 |
| CGST Output A/c | Dr. | 0 |
| SGST Output A/c | Dr. | 0 |
| To Bank A/c | Cr. | 0 |
| (Being Balance GST Output paid in Cash) | ||
Input Set-off order (As per revised Rule 88A)
Important Notes:
1. Amount of Step 2 & 3 can be inter-shifted (paritally or fully) by user as per his choice in the light of Rule 88A.
2. Our software uses a algorithm, which inter-shifts the set-off amounts from step-2 to step-3 and vice versa to give maximum benefit to taxpayer.
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Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)