IGST or CGST + SGST checker

Questions people ask

When do I charge IGST instead of CGST and SGST?

When goods move from one state to another, and for exports and supplies to an SEZ. Within one state you charge CGST and SGST.

How is the place of supply decided for goods?

For goods that are moved, it is where the movement ends, the delivery location. If a third party directs the delivery (bill-to ship-to), a different rule applies and the place of supply is the directing party's location. This tool takes the delivery state you choose and doesn't decide that case.

What is UTGST?

The state-side tax in union territories without a legislature, such as Chandigarh. A sale inside such a territory carries CGST and UTGST.

What if I charged the wrong tax?

The GSTR-1 upload can fail with an error about the tax head. Fix the invoice in your books and re-upload. The error pages explain each code.

Does this work for services?

No. Place of supply for services follows different rules in sections 12 and 13 of the IGST Act, which depend on the kind of service and the recipient's location.

Are exports charged IGST?

Exports are zero-rated. You either export under a Letter of Undertaking without paying IGST, or pay IGST and claim a refund.