Question
I am confused about CGST, SGST and IGST on my invoices. When do I charge which?
Answer
For sales within your own state, you charge CGST and SGST split equally; for sales to another state, you charge a single IGST. CGST goes to the Central government and SGST to the State government, while IGST (collected by the Centre and later shared with the destination state) applies to inter-state supplies and imports. The total tax is the same either way: IGST equals CGST plus SGST. An 18% intra-state sale is 9% CGST plus 9% SGST, whereas an 18% inter-state sale is simply 18% IGST. Split the tax on any invoice with our GST calculator.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.