Many people new to GST often get confused between CGST, SGST, and IGST. Understanding the difference between these three is essential for creating correct GST invoices in India.
In this article, we explain the difference between CGST, SGST & IGST with simple definitions, comparison tables, and real examples.
Create GST Invoice Online – FreeCGST (Central Goods and Services Tax) is the tax collected by the Central Government on intra-state supplies of goods or services.
CGST is applicable when the seller and the buyer are located in the same state.
SGST (State Goods and Services Tax) is the tax collected by the State Government on intra-state supplies.
Like CGST, SGST is also applied when the seller and buyer are in the same state.
IGST (Integrated Goods and Services Tax) is collected by the Central Government on inter-state supplies of goods or services.
IGST is applicable when the seller and buyer are in different states.
| Basis | CGST | SGST | IGST |
|---|---|---|---|
| Full Form | Central Goods and Services Tax | State Goods and Services Tax | Integrated Goods and Services Tax |
| Collected By | Central Government | State Government | Central Government |
| Applicable On | Intra-state supply | Intra-state supply | Inter-state supply |
| Seller & Buyer Location | Same state | Same state | Different states |
| Tax Sharing | Centre share | State share | Centre distributes to states |
In a GST invoice:
InvoiceProApp automatically applies CGST, SGST, or IGST based on seller and buyer states.
Understanding the difference between CGST, SGST & IGST is essential for every GST-registered business in India.
With InvoiceProApp, you don’t need to worry about tax calculations — the system automatically applies the correct GST type and generates a compliant invoice.
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