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CGST vs SGST vs IGST on a GST invoice

Intra-state supply uses CGST plus SGST (or UTGST). Inter-state supply uses IGST. Place of supply decides, not the software brand.

Educational summary. Not legal, tax, or filing advice. Confirm with the notified GST law and your Chartered Accountant.

The split

For an intra-state supply, GST is usually CGST plus SGST (or UTGST in a Union territory). For an inter-state supply, GST is IGST. The rate is the GST rate; the split is which heads receive it.

Place of supply

The place of supply rules sit in the IGST Act. Software should not guess from the buyer’s name. In One Stop Invoice you set intra-state or inter-state when you create the invoice, and the tax columns follow.

What we do not do

We do not file GSTR-1. We do not generate an IRN. The invoice shows the split so you and your CA can file from the books.

Related product pages: GST invoicing , invoice generator , CA Sync .