Advanced GST Tool Suite

Pushpak Kumar · BDO Articleship

← Portfolio GST Suite v2

Professional GST Tool Suite

Everything GST — in one place.

From basic tax computation to GSTR reconciliation, ITC utilisation sequencing, HSN rate finder, compliance calendar, and RCM calculator — built with real CA articleship knowledge from BDO India.

GST Calculator

Compute CGST / SGST / IGST for all slabs. Supports exclusive and inclusive (MRP) modes.

Taxable Value (₹)

GST Rate / Slab

Transaction Type

Cess (₹)

Discount (₹)

Quantity

Mode

Multi-Item Invoice Builder

Add line items. GST computed per item. Export as CSV.

#	Description	HSN	Qty	Unit Rate (₹)	GST %	Taxable (₹)	GST (₹)	Total (₹)
1						50,000.00	9,000.00	59,000.00
TOTAL						50,000.00	9,000.00	59,000.00

Live Result

Taxable Value₹ 1,00,000.00

Discount- ₹ 0.00

Net Taxable₹ 1,00,000.00

CGST₹ 2,500.00

SGST₹ 2,500.00

Cess₹ 0.00

Total GST₹ 5,000.00

Invoice Total₹ 1,05,000.00

5.0%

Eff. Rate

Units

Excl.

Mode

ℹ️

Intrastate — CGST and SGST each at half the applicable rate.

GSTR-2A / 2B vs Purchase Register Reconciliation

Enter Books and Portal values side by side. Mismatches are auto-identified. Export the reconciliation statement for CA review.

Financial Year

Month

#	Supplier GSTIN	Name	Books Taxable	Books GST	Portal Taxable	Portal GST	Taxable Diff	GST Diff	Status
TOTAL			0.00	0.00	0.00	0.00	0.00	0.00

Summary

Matched

Mismatched

₹ 0

ITC at Risk

💡

Tip: Differences arise from: supplier non-filing, rate mismatches, invoice date issues, or unrecorded credit notes. Follow up where GST diff exceeds ₹1,000 or 5% of invoice value.

ITC Utilisation Tracker

Apply the correct ITC set-off sequence as per GST Rules 88A, 49(5). IGST ITC first, then CGST, then SGST — in that order.

Available ITC Balances

IGST ITC Available

₹ 50,000

CGST ITC Available

₹ 20,000

SGST / UTGST ITC

₹ 20,000

Output Tax Liability

IGST Liability

CGST Liability

SGST Liability

Utilisation Steps (GST Rules 88A, 49)

Step	ITC Type Used	Against Liability	Amount (₹)	ITC Balance After (₹)
Cash Payment Required			₹ 0.00

✅

All output liability covered by ITC. No cash payment required.

HSN / SAC Rate Finder

Search by commodity name, HSN code, or SAC code to find the applicable GST rate.

⚠️

Disclaimer: Rates shown are indicative based on common GST notifications. Always verify with the latest CBIC rate schedule or consult your CA before filing. Rates may change per GST Council decisions.

GST Compliance Calendar

Due dates for all GSTR filings. Select taxpayer category and month to see applicable deadlines and penalty reference.

Taxpayer Type

Reference Month

Penalty Reference

Return	Late Fee / Day	Maximum	Interest on Tax
GSTR-1	₹ 50 (₹ 20 nil return)	₹ 10,000	N/A
GSTR-3B	₹ 50 (₹ 20 nil return)	₹ 10,000	18% p.a.
GSTR-9 (Annual)	₹ 200 per day	0.25% of turnover	N/A
GSTR-9C	₹ 200 per day	0.25% of turnover	N/A
CMP-08	₹ 200 per day	₹ 5,000	18% p.a.

Reverse Charge Mechanism (RCM) Calculator

Under RCM the recipient pays GST instead of the supplier. Compute liability for all notified services and understand ITC eligibility.

Service Category

Service Value (₹)

Override GST Rate

Supply Type

RCM Computation

Service Value₹ 1,00,000.00

GST Rate (RCM)18%

CGST (RCM)₹ 9,000.00

SGST (RCM)₹ 9,000.00

Total RCM Liability₹ 18,000.00

ITC Eligible?Yes — Same Return Period

Payment ModeCash Ledger Only

⚠️

Important: RCM tax must be paid in cash only — existing ITC cannot be used to discharge RCM dues. However, ITC on RCM paid can be claimed in the same GSTR-3B as an inward supply under reverse charge.

Common RCM Services Reference

Service	Supplier	Recipient	Rate
Goods Transport Agency	GTA	Registered Business	5% / 12%
Legal Services	Advocate / Firm	Any Business Entity	18%
Director Services	Director (Non-employee)	Company	18%
Import of Services	Foreign Supplier	Indian Registered Person	Applicable Rate
Insurance Agent	Agent	Insurance Company	18%
Author / Composer	Author	Publisher / Music Co.	18%
Unregistered Supplier Sec 9(4)	URD	Notified Sectors	Applicable Rate

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