🇮🇳 India Statutory Engine • Sales Tax & GST

India Goods and Services Tax (GST) Calculator

Compute Indian GST forward from pre-tax net consideration or extract GST backwards from gross invoice totals with CGST, SGST, and IGST breakdowns.

Direct Statutory Calculation Result

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Calculates forward net-to-gross addition and reverse gross-to-net GST extraction.

Calculation Parameters (Finance Act 2024, GST Council & Central Acts)

Statutory Itemized Breakdown

Statutory Element Assessed Value Legal Reference & Notes

Frequently Asked Statutory Questions

What is the difference between CGST, SGST, and IGST in India?

For intra-state transactions (within the same state), GST is split equally between Central GST (CGST) and State GST (SGST) (e.g. 18% = 9% CGST + 9% SGST). For inter-state transactions (between two different states), the entire 18% is collected GST (IGST) by the Central Government.

How do you extract 18% GST from a gross invoice?

To extract 18% GST from a gross amount: Net Price = Gross ÷ 1.18. The GST amount = Gross − Net Price, or Gross × (18 / 118) ≈ Gross × 15.2542%.

What is the statutory threshold for GST registration in India?

Under the GST Act, businesses selling goods must register if annual turnover exceeds ₹40 Lakh (₹20 Lakh for special category northeastern states). For service providers, the mandatory threshold is ₹20 Lakh (₹10 Lakh for special states).

Can businesses claim Input Tax Credit (ITC) on all GST paid?

Registered businesses can claim ITC on GST paid on business purchases and capital equipment to offset against output tax liability, except for blocked credits under Section 17(5) (e.g. food/beverages, club memberships, personal motor vehicles).

What is the GST composition scheme?

Small taxpayers with turnover up to ₹1.5 Crore can opt for the Composition Scheme, paying a low flat turnover tax (1% for manufacturers/traders, 5% for restaurants, 6% for service providers) without claiming ITC.

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Engr. Muhammad Shahzad

Verified Fiscal & Statutory Algorithmist

Lead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.

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Engr. Muhammad Shahzad

Principal Financial Systems Architect & Indian CBDT & EPFO Statutory Systems Principal Architect

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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