CGST, SGST or IGST: which GST goes on your invoice?

CGST, SGST, IGST — three acronyms, one decision. Pick wrong and your client can't claim their input credit cleanly. The rule is simpler than the jargon suggests, and it hinges entirely on place of supply.

Intra-state: CGST + SGST

When your client is in the same state as you, the GST splits in two equal halves: Central GST (CGST) and State GST (SGST). An 18% service becomes 9% CGST + 9% SGST. They always sum to the full rate — no rounding gap allowed.

Inter-state: IGST

When your client is in a different state, you charge a single Integrated GST (IGST) at the full rate — 18% IGST, not a split. The same applies when the place of supply is outside your home state for other reasons.

Exports: zero-rated

Billing a client abroad? That's an export of services — zero-rated. You charge no GST, but you must reference your LUT (Letter of Undertaking) on the invoice to do so without paying tax up front.

Why automate it

The split itself is mechanical, which means it should never be a manual choice. E-BillR reads the client's state against yours and applies the correct treatment automatically — splitting CGST/SGST so the halves always reconcile to the paise, switching to IGST across states, and zero-rating exports with the LUT footer.