🇮🇳 India
CGST, SGST, and IGST in one page. Written for readers who search this on Google in India. This page has 50 important questions and answers.
50 important questions. Quick 10 is a random set; Full set plays every question.
Original practice items — not copied from any official exam paper. Tap a question to see the answer.
Answer: a destination-based tax on goods and services
It replaced many older indirect taxes in 2017.
Answer: the Central Government
SGST is the state share on intra-state sales.
Answer: interstate supply (and some imports)
It is shared between Centre and states.
Answer: a 15-digit GST identification number
Businesses use it on invoices.
Answer: 0%, 5%, 12%, 18%, 28% (with exceptions)
Some items are exempt.
Answer: GST return forms
Due dates are notified each year.
Answer: offset GST paid on inputs against output GST
Invoices and returns must match rules.
Answer: income tax under the Income-tax Act
TDS/TCS can still apply in some GST cases.
Answer: 2017, replacing many older indirect taxes
Octroi, many excises and CST were among the old layers.
Answer: the Centre–state body that decides rates and key rules
Notifications follow Council decisions.
Answer: gst.gov.in
Keep login credentials off shared café PCs.
Answer: services
Invoices must show the correct code band.
Answer: businesses above notified turnover limits
IRN / QR details appear on the invoice.
Answer: moving goods above a notified value
Distance and vehicle details are captured.
Answer: a simpler tax option for small eligible dealers
Composition dealers generally cannot charge GST on invoices the usual way.
Answer: the recipient pays GST instead of the supplier in notified cases
RCM appears on the recipient’s return.
Answer: whether a sale is intra-state or interstate
It drives CGST+SGST versus IGST.
Answer: CGST plus SGST (or UTGST)
Both appear on the tax invoice.
Answer: IGST
IGST is shared between Centre and states.
Answer: zero-rated
Refund or LUT routes exist.
Answer: the conditions in the law and notifications are met
Documents must match the SEZ buyer.
Answer: supply without paying IGST up front
Bond / LUT is filed on the portal.
Answer: three different GST treatments
ITC eligibility is the practical difference.
Answer: do not allow input tax credit
Residential rent of a dwelling is a common example.
Answer: input tax credit
That is why exporters track ITC carefully.
Answer: outward supplies (your sales)
It must match e-invoices where applicable.
Answer: the summary return through which you pay net GST
Late 3B attracts interest and late fees.
Answer: an auto-drafted ITC statement
Claim ITC as per books vs 2B rules.
Answer: the annual return for many regular taxpayers
Some small taxpayers have been exempted in some years — read that year’s notice.
Answer: a quarterly return option for smaller taxpayers
IFF can be used for B2B invoices in intervening months.
Answer: a valid tax invoice and return compliance
2B matching and time limits apply.
Answer: adjust taxable value after the original invoice
They must follow time limits in the Act.
Answer: certain notified supplies (for example some government contracts)
It is not the same as income-tax TDS.
Answer: some e-commerce operators on supplies through their platform
Operators deposit TCS and suppliers claim it.
Answer: GSTIN, taxable value, rate and tax amount
B2C small bills have relaxed fields below thresholds.
Answer: cross the notified turnover threshold (or other mandatory cases)
Thresholds differ for some states and for goods vs services — check the current notification.
Answer: special registration (often with advance tax)
They cannot use a regular GSTIN of another state casually.
Answer: delivery challans and ITC when goods move to a job worker
Return of goods within the allowed period matters.
Answer: special rate notifications, not a simple 18% guess
Under-construction vs ready-to-move treatments differ.
Answer: distributes common ITC to branches with GSTINs
Head-office retainers often need ISD.
Answer: interest
Late fees can apply on returns too.
Answer: collect TCS and comply with special registration rules
OIDAR / online supplies have extra tests.
Answer: follow different rules for which rate applies
The principal supply idea matters for composites.
Answer: the Union Territory tax paired with CGST
Chandigarh and other UTs use it instead of SGST.
Answer: where the goods or services are consumed
That is why IGST exists for interstate trade.
Answer: take a GSTIN
One PAN can have GSTINs in multiple states.
Answer: many GST registrations
OTP and biometric flows appear on the portal.
Answer: the supplier’s return is non-compliant or invoices do not match rules
Rule 86A and related circulars are the technical path.
Answer: many compliance buckets (e-invoice, QRMP, audit)
PAN-level turnover is aggregated across GSTINs.
Answer: income tax under the Income-tax Act
You may still deduct TDS under the Income-tax Act on the same contract.
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