CGST + SGST vs IGST: Which GST Tax Line Should Your Invoice Use?

One of the most common GST invoice questions is whether to use CGST + SGST or IGST. The answer depends on the nature of the supply and location rules, but the basic idea is simple.

Use the India GST Invoice Generator when you want to create a quick draft invoice with editable GST tax lines.

When invoices use CGST and SGST

CGST and SGST are commonly used for intra-state supplies, where the supplier and buyer are treated as being in the same state for GST purposes.

For example, if the taxable value is Rs 10,000 and GST is 18%, the invoice may show:

• CGST 9% = Rs 900
• SGST 9% = Rs 900
• Total GST = Rs 1,800
• Invoice total = Rs 11,800

When invoices use IGST

IGST is commonly used for inter-state supplies, where the supplier and buyer are treated as being in different states for GST purposes.

For the same taxable value of Rs 10,000 at 18% GST:

• IGST 18% = Rs 1,800
• Invoice total = Rs 11,800

The total tax can be the same, but the tax line label changes.

Why invoice labels matter

Correct tax labels make invoices easier to verify, reconcile, and share with accountants. They also help buyers understand how GST has been charged.

In the generator, you can use:

• GST 18% for a simple single-line GST draft
• CGST 9% + SGST 9% for intra-state style invoices
• IGST 18% for inter-state style invoices

Always verify the place of supply

GST treatment depends on registration details, place-of-supply rules, supply type, and transaction facts. If you are unsure, ask an accountant before sending the final invoice.

Disclaimer: This guide is for general informational and educational purposes only. It is not tax, legal, accounting, GST, or financial advice. This website is not affiliated with GSTN, CBIC, the Income Tax Department of India, or any government agency.