Glossary·GST & Billing

What is CGST & SGST?

The two halves of GST on an intra-state sale (buyer and seller in the same state): Central GST goes to the centre and State GST to the state, each usually half the total rate.

Where this shows up

CGST & SGST is handled directly inside Capturo Invoice, gst invoicing without the bloat.

See Capturo Invoice

Related terms

GST: Goods and Services Tax, India's unified indirect tax on the supply of goods and services. Registered businesses charge GST on sales, claim credit on purchases, and file periodic returns.
HSN code: Harmonized System of Nomenclature code, a standardised number that classifies a product for GST. The correct HSN code sets the GST rate and must appear on a compliant tax invoice.
IGST: Integrated GST, the single GST charged on an inter-state sale (buyer and seller in different states), collected by the centre and later shared with the destination state.
e-Invoice (IRN): An electronically authenticated GST invoice. Eligible businesses upload invoice data to the government portal, which returns an Invoice Reference Number (IRN) and a signed QR code that make the invoice valid.
e-Way bill: A digital document required to move goods worth over a threshold value between locations. It records the consignment and transporter details and must accompany the goods in transit.
GSTR-1 & GSTR-3B: Two core GST returns: GSTR-1 reports outward sales in detail, while GSTR-3B is a monthly summary return used to declare tax liability and pay it.

All glossary terms