Goods and Services Tax (GST)
A destination-based indirect tax on supplies of goods and services, administered through Central, State, Union Territory and Integrated GST laws.
Indian GST glossary
Use these definitions as a starting point, then open the governing law and official guidance for the period and facts you are researching.
Central GST (CGST)
The Central component of GST generally charged on an intra-State supply under the Central Goods and Services Tax Act, 2017.
State GST (SGST)
The State component generally charged with CGST on an intra-State supply under the relevant State GST law.
Integrated GST (IGST)
Tax generally charged on inter-State supplies and imports under the Integrated Goods and Services Tax Act, 2017.
Union Territory GST (UTGST)
The Union Territory component generally charged with CGST on intra-Union-Territory supplies where the UTGST Act applies.
GSTIN
The 15-character Goods and Services Tax Identification Number assigned to a registered person.
GSTN
Goods and Services Tax Network, the technology organisation supporting the common GST portal and related ecosystem.
Input Tax Credit (ITC)
Credit of eligible input tax that a registered person may use subject to the conditions and restrictions in the GST law, including sections 16 and 17 of the CGST Act.
GSTR-1
The statement used by regular taxpayers to furnish details of outward supplies for the relevant tax period.
GSTR-1A
An optional amendment facility that permits specified corrections or additions to outward-supply details before filing GSTR-3B for the same period.
GSTR-2B
A static auto-drafted input-tax-credit statement generated from supplier and other system data for a tax period.
GSTR-3B
The summary return through which a regular taxpayer declares liability, claims eligible credit and discharges tax for a period.
GSTR-9
The annual return prescribed for applicable regular taxpayers, subject to the law and exemptions for the relevant financial year.
E-invoice
An invoice whose prescribed data is reported to an Invoice Registration Portal and validated with an Invoice Reference Number for covered transactions.
Invoice Reference Number (IRN)
A unique reference generated after successful validation of prescribed e-invoice data by an Invoice Registration Portal.
E-way bill
An electronic document used for movement of goods when the conditions in the GST rules apply; it is distinct from an e-invoice.
Reverse Charge Mechanism (RCM)
A mechanism under which the recipient, rather than the supplier, is liable to pay GST for a notified category or other covered supply.
Input Service Distributor (ISD)
An office that receives invoices for input services and distributes eligible credit to distinct persons under the statutory ISD mechanism.
Invoice Management System (IMS)
A GST portal facility through which recipients can take prescribed actions on specified supplier documents before statement generation.
Show-cause notice (SCN)
A notice setting out proposed action and grounds while giving the affected person an opportunity to respond before an adverse decision.
FORM GST DRC-01
The prescribed summary of a show-cause notice used in demand proceedings under the applicable GST rules.
Section 73, CGST Act
The demand provision historically used for tax not paid, short-paid, erroneously refunded or ITC wrongly availed or utilised where fraud or wilful misstatement was not alleged, for periods governed by that section.
Section 74, CGST Act
The corresponding historical demand provision for periods where fraud, wilful misstatement or suppression of facts was alleged.
Section 74A, CGST Act
The unified demand provision applicable from FY 2024–25 onward, subject to its text and commencement, covering both fraud and non-fraud cases with differentiated consequences.
Section 16(4), CGST Act
The ordinary invoice- or debit-note-level time limit for taking ITC, currently linked to 30 November following the financial year or filing of the annual return, whichever is earlier.
Section 17(5), CGST Act
The provision listing categories of blocked input tax credit, subject to its stated exceptions.
Letter of Undertaking (LUT)
An undertaking that permits an eligible exporter to make zero-rated supplies without payment of integrated tax, subject to prescribed conditions.
Zero-rated supply
Exports and supplies for authorised operations to a Special Economic Zone developer or unit, as defined in the IGST Act, with the associated credit/refund treatment.
GST Appellate Tribunal (GSTAT)
The statutory appellate tribunal for specified appeals against GST orders, organised through the national and state bench framework.
Primary reference points
Verify definitions against the CGST Act on India Code, CBIC GST, GST.gov.in, and the GST Council. For research method and source hierarchy, see the GST knowledge base.