Two questions we get every week, answered by tools: which tax applies to this supply — and in what order do I use my input tax credit?
Enter this month's credits and liabilities — the simulator applies S.49(5), S.49A & S.49B read with Rule 88A, allocating the flexible IGST balance to minimise cash payment.
Reverse-charge liability must always be paid in cash — don't include it above.
IGST credit must be fully used first (against IGST, then CGST/SGST in any order). CGST credit can never pay SGST, and SGST credit reaches IGST only after CGST credit is exhausted. The simulator shows the step-by-step allocation, the cash payable under each head, and the ITC you carry forward.
Our GST desk runs 2B/IMS reconciliation, returns and notices — so locked credits never surprise you.
