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GST Tool

GST basics

CGST, SGST, and IGST explained simply.

GST invoices often need the correct tax split. The basic idea: same-state sales usually use CGST + SGST, while interstate sales usually use IGST.

Create GST invoice GST invoice steps

What is CGST?

CGST stands for Central Goods and Services Tax. It is commonly part of the tax split when the supplier and customer are in the same state.

What is SGST?

SGST stands for State Goods and Services Tax. It usually appears together with CGST for same-state transactions.

What is IGST?

IGST stands for Integrated Goods and Services Tax. It is commonly used for interstate transactions where supplier and customer are in different states.

Example

If a business in Maharashtra sells to a customer in Maharashtra, a GST invoice may show CGST and SGST. If the same business sells to a customer in Karnataka, the invoice may show IGST.

This is a practical explanation for document creation. Confirm final tax treatment with your accountant or GST professional.