What it means
A supply inside one state is intra-state. It carries two taxes of equal size: CGST, which goes to the Centre, and SGST (or UTGST in some union territories), which goes to the state. Together they equal the GST rate. Since 22 Sep 2025 the common rates are 5% and 18%, so the usual splits are 2.5% + 2.5% and 9% + 9%.
Example
Shree Lakshmi Hardware, Bengaluru buys taps worth ₹20,000 at 18% from Kaveri Agencies, Mysuru. Both are in Karnataka.
| Line | Amount |
|---|---|
| Taxable value | ₹20,000 |
| CGST 9% | ₹1,800 |
| SGST 9% | ₹1,800 |
| Invoice total | ₹23,600 |
Shree Lakshmi Hardware books ₹1,800 CGST credit and ₹1,800 SGST credit in separate ledgers.
Common mistakes
- Using CGST credit to pay SGST. The law does not allow it: CGST credit goes against CGST first, then IGST.
- Charging CGST + SGST on a sale to another state.
- Reporting CGST + SGST on an e-invoice when the supplier’s state and the place of supply differ. The IRP treats that as inter-state and expects IGST.
In MyRecords
MyRecords picks CGST + SGST when the place of supply is your own state and IGST when it is not, on sales and purchase documents, since 1 Nov 2026. CGST, SGST and IGST post to their own ledgers, and the GSTR-3B file shows each head separately in tables 3.1 and 4.