CGST/SGST Split Calculator

Determine the CGST, SGST, and IGST division for intra-state and inter-state transactions.

Supply Destination

Filing Splits

Central GST (CGST)Filing code: GSTR-1
₹2,500
State GST (SGST)Filing code: GSTR-1
₹2,500

How This is Calculated (Formula Transparency)

For Intra-state: GST is split 50-50 between CGST (Central GST) and SGST (State GST). For Inter-state: The full GST amount goes to IGST (Integrated GST).

Concept: Intra-state sales split: CGST = ₹1,800 / 2 = ₹900; SGST = ₹1,800 / 2 = ₹900.

Worked Example Case Study

Scenario: GST amount of ₹1,800 on a local state transaction.

Detailed Calculation: Intra-state sales split: CGST = ₹1,800 / 2 = ₹900; SGST = ₹1,800 / 2 = ₹900.

Result Outcome: CGST: ₹900, SGST: ₹900 (Total GST: ₹1,800).

Assumptions & Rules

  • Intra-state (same state) splits GST. Inter-state (different states) charges 100% IGST.
  • Calculations are compliant with laws and rates as of FY 2025-26 (AY 2026-27).

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