GST calculator · Rule 86B, CGST Rules

Rule 86B 1% Cash Payment Calculator

Assess the month-wise Rule 86B cash-payment condition against taxable supplies, tax due and selected exceptions. Validate exception eligibility from the underlying records.

Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.

Rule 86B: the 1% cash requirement

Legal basis: Rule 86B, inserted by No. 94/2020-CT with effect from 01.01.2021. Review date: 19 October 2026.

Rule 86B month by month for a financial year

Enter each month's figures. The calculator applies the ₹50 lakh trigger to each month and tests clause (d) cumulatively, from April up to that month, including that month's own payment. Output tax excludes tax payable on reverse charge, interest and late fee; cash means output tax paid from the electronic cash ledger.

Financial year (for the working paper)

Exceptions that apply to the whole year Income tax of more than ₹1 lakh paid, by the person or the specified proprietor, karta, directors, partners or members, in each of the last two financial years for which the time to file the return under Section 139(1) of the Income-tax Act has expired Refund of more than ₹1 lakh received in the preceding financial year of unutilised credit on zero-rated supply without payment of tax Refund of more than ₹1 lakh received in the preceding financial year of unutilised credit on an inverted duty structure Government department, public sector undertaking, local authority or statutory body The restriction has been removed by the Commissioner or an authorised officer after verification

Rule 86B, month by month
Month	Taxable supply other than exempt and zero-rated (₹)	Output tax liability (₹)	Output tax paid in cash (₹)	Cash to date as % of liability to date	Position	Shortfall (₹)
Year

Months above ₹50 lakh

Months the rule applied

Total shortfall

Rule 86B working paper

Inputs will appear here after the calculation runs.

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