GST

GST in India

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

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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.

ITC · Returns · Deadlines · Notifications

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

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.

Add or remove GST at 5%, 18%, or 40% from any amount.

EMI, rewards, forex, fee, and eligibility calculators.

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 notifications · CBIC circulars. Last reviewed by FinWiz24 Research Desk.