GST & Advance Tax Cash-Flow Forecaster

Disclaimer: This is a self-help planning aid, not a filed computation. It assumes a constant month-on-month growth rate, a constant GST rate and ITC ratio, and a constant profit margin — real businesses see all of these fluctuate. Advance tax is normally not required if your total estimated tax liability for the year is under ₹10,000 — this ₹10,000 threshold applies to everyone, including those on the presumptive taxation scheme under Section 44AD/44ADA. The only difference for presumptive taxpayers is timing, not a higher exemption: instead of four instalments, they can pay their entire advance tax in a single instalment by 15 March. GST due dates shown assume monthly regular filing; QRMP filers pay tax monthly but file returns quarterly, on a slightly different cadence. Section references (234B, 234C) are the well-known Income-tax Act, 1961 numbers; the Income-tax Act, 2025 (effective 1 April 2026) has renumbered many provisions, so confirm the corresponding current section number before citing it formally — the underlying interest rules and rates are unchanged. Aggarwal Abhishek & Co. does not certify these figures — please have us review your actual numbers before setting aside or remitting any amount.