1. What are the types of GST Payments under the GST regime?
Under the GST regime, there are various types of GST bill payment and they are:
Intra-state supply; wherein the taxpayer is required to pay CGST that goes into the Central Government Account and SGST/UTGST that goes into the account of the concerned Union Territory or State.
Inter-state supply; in this type of supply, the taxpayer is required to pay IGST which will have components of both CGST and SGST and GST payment received directly remits to the Central Government account.
…
Source Mastersindia
