Under GST, CGST is a tax levied on Intra State supplies of both goods and services by the Central Government and will be governed by the CGST Act. SGST will also be levied on the same Intra State supply but will be governed by the State Government.

Is CGST and SGST equal?

This means that both CGST and SGST are applicable on all intra-state supply of goods and services. However, both the governments collect an equal proportion from the total tax rate levied on the intra-state supplies of goods and services.

Can you adjust CGST and SGST against each other?

CGST and SGST Cannot be Adjusted Against Each Other

CGST credit cannot be adjusted against SGST Payable. Similarly, SGST Credit cannot be adjusted CGST Payable.