GST ITC utility

GST Rule 42 Common ITC Reversal Calculator

Estimate monthly non-business and exempt-supply reversal from common input tax credit and compare with provisional annual true-up.

Calculate common-credit reversal

This calculator covers the standard monthly formula and not Rule 43 capital-goods useful-life calculations.
Common credit C2
—
Monthly reversal D1 + D2
—
Exempt-supply reversal D1—
Non-business reversal D2—
Eligible common credit C3—

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Educational calculator · Reviewed 14 July 2026 · Official law, portal data and professional judgement prevail. Methodology Editorial policy Legal and disclaimer