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Rule 42 Calculator
ITC reversal on common inputs and input services used for exempt supplies and non-business purposes under Rule 42 of CGST Rules.
Inputs
Results
Total Turnover (F)₹ 1,05,00,000
Exempt Ratio (E/F)19.05%
D1 — Reversal for Exempt Supplies (C2 × E/F)₹ 95,238
D2 — Reversal for Non-Business Use₹ 25,000
Total ITC to Reverse (D1 + D2)₹ 1,20,238
Net ITC Available₹ 3,79,762