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ITC Calculator

Add up input credits from purchase invoices across CGST, SGST and IGST.

GST paid on purchases (eligible credit)

Enter credit from your purchase invoices to total your input tax credit.

How the calculation works

Input tax credit is the GST you paid on purchases. Total it by head first — the heads decide how flexibly you can spend it later.

  1. Per purchaseGST charged on the supplier's invoice = your credit
  2. By headΣ IGST credit; Σ CGST credit; Σ SGST credit
  3. Total ITCSum of all three heads

Worked example

Purchases this month generated ₹6,000 IGST, ₹4,000 CGST and ₹4,000 SGST of credit.

You enter

IGST credit₹6,000
CGST credit₹4,000
SGST credit₹4,000

You get

Total eligible ITC₹14,000.00

Important points to keep in mind

  • Four checks before counting credit: tax invoice in hand, goods/services received, tax actually paid to government, and a valid return filed by the supplier.
  • Blocked credits under Section 17(5) — canteen, club memberships, personal-use items — must be kept out.
  • Capital goods' credit follows the same heads as their invoices.

Frequently asked questions

Which head of ITC is most valuable?

IGST credit — it can pay any liability. CGST pays CGST/IGST; SGST pays SGST/IGST only.

Can I claim ITC without a tax invoice?

A debit note, bill of entry or prescribed document works too — but some valid documentary evidence is always required.

What is ITC-04 or GSTR-2B got to do with it?

GSTR-2B is the auto-generated statement of credits suppliers reported for you — reconcile your books against it before claiming.

Related GST tools

Prepare your returns in GSTSelf

Done estimating? Prepare the actual return.

GSTSelf walks you through your invoices, builds GSTR-1 and GSTR-3B data, and keeps everything on your device — no uploads, no account.

Part of GSTSelf · Free GST tools for India · Rules version tools-2026-08-v1