ITC Reversal Calculator

Aggregate ITC reversal across all GST provisions — Sec 16(2), Sec 17(5), lost goods, credit notes, and Rule 42/43 proportional reversal.

Inputs

ITC on Invoices Not Paid Within 180 Days [Sec 16(2)]

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% of Invoice Value Paid

Blocked Credits u/s 17(5)

₹

ITC on Goods Lost / Destroyed / Written Off

₹

ITC on Credit Notes / Goods Returned

₹

Rule 42/43 Proportional Reversal

₹

Reversal — Sec 16(2) Non-payment (unpaid 100%)₹ 50,000

Reversal — Sec 17(5) Blocked Credits₹ 20,000

Reversal — Lost / Destroyed Goods₹ 15,000

Reversal — Credit Notes / Returns₹ 10,000

Reversal — Rule 42/43 Proportional₹ 8,000

Total ITC to Reverse₹ 1,03,000