GST Guide — Everything About GST in India
Updated June 2026 · VerifiedExplore Our GST Resources
Navigate to detailed guides on every aspect of GST compliance, rates, and calculations:
What Is GST and How Does It Work?
GST is a destination-based, multi-stage tax levied on every value addition in the supply chain. It subsumed 17 indirect taxes including Excise Duty, Service Tax, VAT, CST, Entry Tax, and Octroi.
- CGST — Central GST collected by the Central Government on intra-state supplies.
- SGST — State GST collected by the State Government on intra-state supplies.
- IGST — Integrated GST collected by the Centre on inter-state supplies and imports.
- UTGST — Union Territory GST, applicable in union territories without a legislature.
Who Must Register for GST?
GST registration is mandatory for:
- Businesses with aggregate turnover exceeding ₹40 lakh (₹20 lakh for special category states) for goods.
- Service providers with turnover exceeding ₹20 lakh (₹10 lakh for special category states).
- All inter-state suppliers, regardless of turnover.
- E-commerce operators and sellers on e-commerce platforms.
- Persons liable to pay tax under reverse charge mechanism.
- Casual taxable persons and non-resident taxable persons.
Frequently Asked Questions
What is the full form of GST?
GST stands for Goods and Services Tax. It is a comprehensive indirect tax on the supply of goods and services across India, implemented on 1 July 2017.
How many types of GST are there?
There are four types: CGST (Central), SGST (State), IGST (Integrated, for inter-state), and UTGST (Union Territory). On intra-state sales, CGST + SGST apply equally. On inter-state sales, IGST applies.
What is the GST registration threshold?
For goods suppliers, the threshold is ₹40 lakh annual turnover (₹20 lakh in special category states). For service providers, it is ₹20 lakh (₹10 lakh in special category states). Inter-state suppliers must register regardless of turnover.
What returns must a regular GST taxpayer file?
Regular taxpayers must file GSTR-1 (outward supplies, monthly/quarterly), GSTR-3B (summary return with tax payment, monthly/quarterly), and GSTR-9 (annual return). Composition taxpayers file CMP-08 quarterly and GSTR-4 annually.
Can I claim Input Tax Credit under GST?
Yes. You can claim ITC on GST paid on business purchases, provided the supplier has filed their return, the invoice matches GSTR-2B, goods/services are used for business, and the items are not on the blocked credit list.
GST Registration Near You
Expert CA/CS assistance for gst registration across India. Click your city for local details.