GST & Compliance
Central GST
CGST
Component of GST levied by the Central Government on intra-state supply of goods or services.
What it means
On an intra-state supply (where the supplier and the place of supply are in the same state), GST is split into CGST (collected by the Centre) and SGST (collected by the State). For a 18% GST rate, that's 9% CGST + 9% SGST.
CGST is governed by the Central Goods and Services Tax Act, 2017. Revenue from CGST goes to the Central Government's consolidated fund.
How Easedesk handles Central GST
Easedesk splits GST automatically based on place of supply. Intra-state invoices show CGST and SGST separately; inter-state invoices show IGST. The system handles state mapping, place-of-supply rules and reverse charge scenarios.
Related terms
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