CGST, SGST aur IGST mein fark: invoice par kaun sa lagayein
Last updated: 1 October 2026
Invoice banate waqt sabse common sawal hota hai: CGST + SGST lagayein ya IGST? Jawab is par depend karta hai ki aapki jagah (supplier ki location) aur place of supply ek hi rajya mein hain ya alag.
Teeno ka matlab
- CGST (Central GST): Kendra sarkar ko jaata hai.
- SGST (State GST): Rajya sarkar ko jaata hai. Kuch Union Territory mein SGST ki jagah UTGST lagta hai.
- IGST (Integrated GST): Do rajyon ke beech ki bikri par lagta hai.
Udaharan
| Same rajya (Delhi se Delhi) | Alag rajya (Delhi se Maharashtra) | |
|---|---|---|
| Seva ki rakam | ₹50,000 | ₹50,000 |
| GST dar | 18% | 18% |
| Tax | CGST ₹4,500 + SGST ₹4,500 | IGST ₹9,000 |
| Kul invoice | ₹59,000 | ₹59,000 |
Dekhiye, kul rakam dono mein barabar hai. Sirf tax ka type badalta hai. 9% + 9% = 18%.
Place of supply kya hai?
Place of supply ye tay karta hai ki supply kis rajya ki maani jayegi. Aam taur par services mein ye customer ka (registered customer ke case mein uske registered pate ka) rajya hota hai. Maal (goods) mein ye aksar wo jagah hoti hai jahan maal pahunchta hai. Kuch cases ke special niyam hain, isliye mushkil case mein CA se poochhein.
Export aur SEZ
Videsh ko export, aur SEZ ko supply, IGST ke under aati hain. Export ke liye aap LUT ke saath bina IGST ke bhi invoice bana sakte hain. Export aur LUT ke bare mein padhein.
ClearInvoices mein kaise chunein?
Invoice form mein "GST type" mein "Same state (CGST + SGST)" ya "Other state (IGST)" chuniye. Rakam apne aap alag ho jaati hai.
Dhyan dein: ye page sirf general jaankari ke liye hai, tax ya kanooni salah nahi. GST ke niyam badalte rehte hain. Apne case ke liye hamesha Chartered Accountant se poochhein.