ITC Utilization Sequence Calculator

ITC Utilization Rules

Input Tax Credit must be utilized in a specific sequence as per GST law:

Priority Order

1. IGST Credit: First use for IGST liability, then CGST, then SGST
2. CGST Credit: Use for CGST liability, remaining for IGST only
3. SGST Credit: Use for SGST liability, remaining for IGST only

Key Rule: CGST and SGST credits cannot be cross-utilized between each other.