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Check the ₹50 lakh monthly taxable-supply threshold, major Rule 86B exception branches and the 1% cash-liability floor on entered output tax.
Enter the facts and calculate. The result appears here.
Check the ₹50 lakh monthly taxable-supply threshold, major Rule 86B exception branches and the 1% cash-liability floor on entered output tax.
Rule 86B is a restriction on using the electronic credit ledger, not a 1% tax rate on turnover. The tool therefore asks separately for taxable supply and output tax liability.
The ₹50 lakh threshold is applied to taxable supply other than exempt and zero-rated supply for the month. If that gate is not crossed, this checker returns the threshold result rather than calculating a cash floor.
Several exceptions depend on facts outside a single GST return, including specified income-tax payments, specified refunds, cumulative cash discharge and public-sector/statutory status. The toggles should be turned on only after evidence is checked.
A Commissioner can also remove the restriction after verification in the circumstances contemplated by the rule; that discretionary route is not converted into an automatic self-declared exception here.
Every field below changes the result. They are listed exactly as the form asks for them.
| Field | Type | What it controls |
|---|---|---|
| Monthly taxable supply excluding exempt and zero-rated supplies | Number | |
| Output tax liability for the month | Number | |
| Government department / PSU / local authority / statutory body? | Choice | 2 options: No; Yes |
| Specified income-tax payment exception satisfied? | Choice | 2 options: No / not established; Yes — evidence checked |
| Specified preceding-FY refund exception satisfied? | Choice | 2 options: No / not established; Yes — evidence checked |
| Cumulative cash-payment exception satisfied? | Choice | 2 options: No / not established; Yes — evidence checked |
If monthly taxable supply exceeds ₹50 lakh and no selected exception applies, electronic credit ledger cannot discharge more than 99% of output tax liability; indicative cash floor = 1% × output tax.
The engine validates required values before calculating and rejects impossible combinations instead of converting them to zero silently. Dates, thresholds and category switches that drive the result remain visible to the user.
The logic on this page is built from the instrument(s) below. Where a rule did not clearly cover a scenario, that scenario is excluded rather than estimated.
The most common error in regulated calculations is not arithmetic; it is putting the facts into the wrong legal or product category. Check the transaction, entity, holding, policy or taxpayer classification before relying on the number.
Keep statements, acknowledgements, invoices, policy schedules, complaint IDs, tax workings or orders that support the inputs. A number without an evidence trail is difficult to defend in a complaint, return, claim or review.
Rules can change. This page records a source-check date, not a fabricated professional review date. If the event belongs to an older period, confirm that the rule version used here applies to that period.
No. It limits use of electronic credit ledger against output tax liability in covered cases.
The active rule text excludes exempt and zero-rated supply from that threshold measure.
No. Use an exception only when the specific rule condition and evidence are actually satisfied.
No. Enter the correct output-tax liability from the GST computation; the tool only checks the Rule 86B cash-use restriction.
The rule contains a verification-based power; this calculator does not presume that relief has been granted.
Source links below are the authority trail used to design the current rule logic. They remain more important than a generic secondary explainer.
Source checked: 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.
These cover adjacent decisions. Each owns a different question, so use the one that matches your actual event.
This calculator is published for general information and educational purposes only. It is not legal, tax, accounting or investment advice, is not personalised to your circumstances, and is not a substitute for reading the governing instrument or taking professional advice on your facts. Finin2min records a source-check date, which denotes verification of the authority trail and not a professional review or approval of any individual case.
Scope: Computes interest on delayed GST tax payment under Section 50 of the CGST Act.
Review status: reviewed and approved by CA Nikhil Gupta on 19 July 2026.
Background, worked examples and the rules behind these numbers.