How is GST split between CGST and SGST?

For intra-state transactions (within the same state), GST is split equally between CGST and SGST. For example, on a transaction attracting 18% GST, CGST is 9% and SGST is 9%. For inter-state transactions, the full GST is charged as IGST — no split.

What is Input Tax Credit (ITC) and how is it calculated?

Input Tax Credit (ITC) is the GST paid on purchases that can be offset against the GST payable on sales. For example, if you paid Rs. 1,800 GST on purchases and collected Rs. 3,600 GST on sales, your net GST payable is Rs. 1,800. ITC cannot be claimed under the Composition Scheme.

What is Reverse Charge Mechanism (RCM) under GST?

Under Reverse Charge Mechanism (RCM), the recipient of goods or services pays GST instead of the supplier. This applies in specific cases — for example, when a registered person buys from an unregistered supplier (for notified goods), or for specified services like legal fees, GTA services, and import of services.

What is the GST Composition Scheme and who is eligible?

The Composition Scheme is a simplified GST compliance option for small businesses with turnover up to Rs. 1.5 crore (Rs. 75 lakh for some states). Composition dealers pay GST at a flat rate (1% for traders, 5% for restaurants, 6% for service providers) and cannot collect GST from customers or claim ITC.

GST Calculator FY 2025-26 — CGST, SGST, IGST & ITC

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Amount (₹)

GST Rate

Custom GST Rate (%)

Compensation Cess (if applicable)

Applicable on tobacco, pan masala, aerated drinks, coal, luxury cars as per GST (Compensation to States) Act, 2017

None 1% 5% 11% 21% ₹135/unit

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Invoice Settings

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Supply Category

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Input Tax Credit (ITC) Track eligible ITC on purchase items

Show CGST / SGST split in table Display both heads separately

Invoice Line Items

#	Item / Service	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST %	CGST (₹)	SGST (₹)	IGST (₹)	Total (₹)	Action
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Reverse Charge Mechanism (RCM) Calculator

Section 9(3) & 9(4), CGST Act 2017: Under RCM, the recipient (not the supplier) is liable to pay GST. Common RCM supplies include GTA services, legal services by advocates, director services, import of services, and purchases from unregistered dealers above threshold.

RCM Supply Type

Invoice / Contract Value (₹)

Transaction Type

Intra-state
CGST + SGST Inter-state / Import
IGST

Results

Amount Breakdown

Taxable Value ₹0.00

GST Amount ₹0.00

Compensation Cess ₹0.00

Tax Head Split

CGST

₹0.00

SGST / UTGST

₹0.00

Total Invoice Value

₹0.00

Taxable + GST

GST Calculator & ITC Tracker

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