Find your net GST payable (or refund due) after offsetting Input Tax Credit against output GST.
Net GST payable: Output GST − Input GST (ITC)
Can I claim ITC on every business purchase?
No — ITC has specific eligibility conditions (the purchase must be for business use, properly invoiced, and the supplier must have filed their own GST return, among other conditions), and certain categories like personal use goods or specified blocked credits under Section 17(5) can't be claimed at all.