Difference between CGST and SGST

 

How to differentiate SGST and CGST?

 

Difference between CGST and SGSTCGST & SGST are part of GST, Goods and Service Tax.

 


CGST expands as Central Goods and Service Tax and SGST is the short form of State Goods and Service Tax.


Different indirect taxes of Central Excise Duty, Central Sales Tax CST, Service Tax, Additional excise duties, excise duty levied under the medical and toiletries preparation Act, CVD (Additional Customs duty – Countervailing Duty), SAD (Special Additional Duty of customs) surcharges and cesses are merged with CGST. Under SGST, the taxes like State Sales Tax, VAT, Luxury Tax, Entertainment tax (unless it is levied by the local bodies), Taxes on lottery, betting and gambling, Entry tax not in lieu of Octroi, State Cesses and Surcharges in so far as they relate to supply of goods and services etc. are subsumed.


The major share of tax revenue under CGST is meant for central government where as SGST tax revenue is for state government.

 

 

More details about CGST and SGST are described below to click:

 

What is SGST in brief?

 

Details about CGST, click here

 

The above information differentiates CGST and SGST. Share below your comments about this brief difference between CGST&SGST. 

 

 

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Section 35 of CGST Act, 2017 Accounts and other records

Union territory tax (Rate) Notification No. 45 of 2017 DT 14th November, 2017, GST

Integrated Tax (Rate) Notification No. 48 of 2017 DT 14th November, 2017, GST

Central Tax Notification No 43 of 2017 dt 13th October, 2017 under GST

CUSTOMS Notification No. 78 of 2017 dt 13th October, 2017

Integrated Tax Notification No. 9 of 2017 DT 13th October, 2017, GST



Comments


satya prakash gupta: what is IGST, WHEN APPLICABLE. For central sale which GST will applicable. if 1- Dealer A sold goods to other state B Dealer/consumer . 2- dealer A have an office in another state how can A Transferred goods to B. and how B take GST credit in their ledger on their next sale. Have any role of IGST in above conditions. Regards Satya

GOVIND SINGH: Please tell me . Now is there two taxes are charged for cloths purchasing CGST &SGST . I have bought some cloths for Rs.8750 and seller charged me 218.75+218.75 CGST &SGST. Is applicable or should it be two charges.

ASHISH KUMAR: tds online payment for learning

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