CGST (Central GST)
The central government's half of the GST on a sale made within your own state. It is always charged together with SGST at the same rate.
CGST is one of the two components of GST on an intra-state supply — a sale where the seller and the place of supply are in the same state. The total rate is split down the middle: CGST to the Centre, SGST to the state.
What it looks like on an invoice
On an item taxed at 18 per cent sold within your state, the invoice shows CGST 9 per cent and SGST 9 per cent, not IGST 18 per cent. On a taxable value of ₹10,000 that is ₹900 and ₹900, and the customer pays ₹11,800.
When it does not apply
If the place of supply is in another state, the sale carries IGST instead and there is no CGST line at all. A Union Territory without its own legislature uses CGST with UTGST rather than SGST.
Credit rules
Credit of CGST cannot be set off against SGST. This is the reason the split has to be right on the document and not only in total — the two halves sit in separate credit pools.
How KillStock handles it
The split is decided from the place of supply, so an invoice raised for a buyer in your state prints the CGST and SGST lines and one for another state prints IGST. Your GST summary reports the components separately.
A common mistake
Correcting a wrong split by editing the tax total. The total was never the problem. Correct the place of supply and let the components follow.