GST

GST in India

CGST, SGST, IGST, input tax credit, GST returns, and registration — all in plain English. Consumer angle, not a CA course.

GST (Goods and Services Tax) is the indirect tax that applies to most goods and services you buy or sell in India. It replaced multiple cascading taxes such as excise duty, VAT, and service tax. GST has four rates: 0%, 5%, 18%, and 40% — the 12% and 28% slabs were removed on 22 September 2025. This hub explains how GST works, what input tax credit means, when and how to file GSTR-1 and GSTR-3B returns, how to register for GST, and what the GST Council's decisions mean for the price you pay — all in plain English for Indian consumers and businesses.

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Act Explained

CGST · SGST · IGST · Council amendments

CGST, SGST, IGST, and the GST Council's amendments explained in plain English — what changed, who it affects, and what it costs.

Rules Explained

ITC · Returns · Deadlines · Notifications

GST rules, input tax credit provisions, return filing due dates, and GST Council notifications — plain-English interpretations.

Forms & Returns

GSTR-1 · GSTR-3B · GSTR-4 · Registration

GSTR-1, GSTR-3B, GSTR-4, and GST registration — who files, when, and how to do it without a CA.

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Frequently asked questions

What is CGST, SGST, and IGST?: CGST is Central GST, SGST is State GST — both apply to intra-state transactions and together make up the total GST you pay. IGST (Integrated GST) applies to inter-state transactions and replaces both CGST and SGST. As a consumer, you pay the same total GST regardless of which type appears on the invoice.
What is input tax credit (ITC)?: ITC lets a business subtract the GST it paid on purchases from the GST it owes on sales. For example, if you run a business and buy goods worth ₹11,800 (including ₹1,800 GST at 18%), you can claim that ₹1,800 as ITC against your output GST liability. Consumers generally cannot claim ITC.
What are the GST rates in India?: GST has four rates: 0% for essentials like fresh fruits, vegetables, milk and bread; 5% for common consumption goods; 18% for most goods and services; and 40% for sin and luxury items. The 12% and 28% slabs were removed on 22 September 2025. Rates verified 7 October 2026 against the GST Council. Some goods like petrol and diesel are still outside GST.

Sources: CGST/SGST Act 2017 · IGST Act 2017 · GST Council at gstcouncil.gov.in · CBIC at cbic.gov.in. Last reviewed by FinWiz24 Research Desk.

Introduction