Atmanirbhar Bharat Tax Consultancy – Subodh Kumar Jha, B. Com (Hons), GST & Income Tax Practitioners, Approved By: Govt. Of India

Online GST Calculator

GST calculation as per latest slabs (0%, 3%, 5%, 12%, 18%, 28%)

Item Category	HSN Code	GST %	Sale Type	Taxable Value (₹)	IGST (₹)	CGST (₹)	SGST (₹)

GST Entries (Sale / Purchase / RCM)

Type	Supply	GST %	Taxable Amount	CGST	SGST	Action
							❌

GST Totals (Auto Calculation)

Section	LOCAL			INTER-STATE
	Taxable	CGST	SGST	Taxable	IGST

GST Computation & Credit Ledger

Electronic Credit Ledger
Tax Type	B/F (₹)	Current Month Input (₹)	Credit Available (₹)
IGST		0.00	0.00
CGST		0.00	0.00
SGST		0.00	0.00

Tax Type	Total Output Tax (₹)	Credit Available (₹)	Payable (₹)	Refund (₹)
IGST	0.00	0.00	0.00	0.00
CGST	0.00	0.00	0.00	0.00
SGST	0.00	0.00	0.00	0.00

IGST Credit Utilisation

Particulars	IGST	CGST	SGST
Output Tax	0.00	0.00	0.00
IGST Credit Used	0.00	0.00	0.00
Balance Payable	0.00	0.00	0.00

GSTR-3B Summary

Table	Description	Taxable Value	IGST	CGST	SGST
6.1	Outward Supplies (Other than NIL)	AUTO	0.00	0.00	0.00
6.3	ITC Available	-	0.00	0.00	0.00

Calculation Of Tax

	IGST	CGST	SGST	TOTAL
Cash balance				0
Credit Balance	0	0	0	0
INPUT	0	0	0	0
OUTPUT	0	0	0	0
TOTAL	0	0	0	0
GST PAYABLE	0	0	0	0
LATE FEE PAYABLE
RCM PAYABLE
NET PAYABLE	0

STATEMENT – 1 [Rule 89(5)]

Refund Type : ITC accumulated due to Inverted Tax Structure
[clause (ii) of first proviso to Section 54(3)]

From :		To :		FY :
Trade Name :			GST No :

Turnover of inverted rated supply (1)	Tax payable on inverted supply (2)	Adjusted total turnover (3)	Net input tax credit (4)	Maximum refund amount to be claimed [(1×4/3) − 2]

Table 2

Tax payable on inverted supply (1)	Net input tax credit (2)	ITC availed on input & services (3)	(1 × 2) / (3)

TDS / TCS Chart – FY 2025-26

Rates of Tax Deducted at Source (TDS) – Payments to Resident

Section	Nature of Payment	Threshold (₹)	Having PAN (%)	No PAN (%)
192	Salary	2,50,000	Average Rate*	20 or higher
194	Dividend	10,000	10	20
194A	Interest (Non-Bank)	10,000	10	20
	Interest – Bank (Senior Citizen)	1,00,000	10	20
	Interest – Bank (Others)	50,000	10	20
194C	Contractor – Single Transaction	30,000	2 / 1	20
194C	Contractor – Aggregate FY	1,00,000	2 / 1	20
194D	Insurance Commission	20,000	5	20
194H	Commission / Brokerage	20,000	2	20
194I	Rent – Land / Building	50,000 / month	10	20
194I	Rent – Plant / Machinery	No limit	2	20
194J	Professional Fees	50,000	10	20
194M	Payment by Ind/HUF (Non-Audit)	50,00,000	2	20

TDS / TCS – Other Important Sections

Section	Nature	Threshold (₹)	Rate (%)	No PAN (%)
194N	Cash Withdrawal	20L / 1Cr+	2 / 5	20
194O	E-Commerce	5,00,000	0.1	5
194Q	Purchase of Goods	50,00,000	0.1	5
194R	Benefit / Perquisite	20,000	10	20
194S	Virtual Digital Asset	10,000 / 50,000	1	20
194T	Firm / LLP to Partners	20,000	10	20

Important Notes

Salary TDS is deducted at average rate under applicable regime + surcharge + 4% cess
Form 15G / 15H applicable subject to conditions
Late deduction interest @ 1% p.m.
Late payment interest @ 1.5% p.m.
Late filing fee ₹200 per day

EPF Interest Rate %	%

Month	Employee Share 12%	Employer EPF 3.67%	Pension (EPS) 8.33% (Max 1250)	Total EPF Deposit
Total	0	0	0	0
Interest for the Year
Closing EPF Balance

Gratuity Calculator (India)

Last Drawn Basic + DA (₹)	Completed Years of Service	Eligible Days (Optional)

Gratuity Amount Payable (₹)		0

Notes:
• Gratuity is normally payable after completing 5 years of service.
• 4 Years + 240 Days is treated as 5 years (as per court rulings).
• Formula: (Last Drawn Basic + DA × 15 × Completed Years) ÷ 26
• Maximum gratuity payable is ₹20,00,000.

आत्मनिर्भर भारत टैक्स कंसल्टेंसी

हमारी सेवाएं

आत्मनिर्भर भारत टैक्स कंसल्टेंसी ही क्यों चुनें?

संपर्क करें

Contact / Query

Send Your Query