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The Full form of CGST is Central Goods and Service Tax. It is called as CGST Act 2017 under GST law. The CGST act has been enacted to make a provision for levy and collection of tax on supply of goods or services or both within the state by the Central Government and the matters connected therewith or incidental thereto. CGST Act extends and implies to whole of India excluding the states of J&K (Jammu and Kashmir). The salient features of CGST (Central Goods and Services Tax) Act, 2017, are: to levy tax on all intra-state supplies of goods or services or both, out of payments to suppliers supplying goods or services through their portals, to provide for self assessment of the taxes payable by the registered person, and more.

Any tax which were levied by the State Governments or the Central Government on the supply of goods or services has now been converged in GST (goods and services tax), which is a dual levy where the Central Government will levy and collect tax in the form of central goods and services tax (CGST Act 2017) and the State Government will levy and collect tax in the form of state goods and services tax (SGST Act 2017) on intra-State supply of goods or services or both.

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