GST ITC utility

GST 180-Day ITC Reversal and Reclaim Calculator

Estimate ITC reversal and interest where supplier payment is not made within 180 days, and the amount reclaimable after payment.

Calculate Rule 37 reversal

Transactions covered by reverse charge and specified deemed-paid cases require separate treatment.
ITC reversal
Indicative interest
Potential reclaim after later payment
Educational calculator · Reviewed 14 July 2026 · Official law, portal data and professional judgement prevail. Methodology Editorial policy Legal and disclaimer