{"id":1110,"date":"2025-01-23T15:35:31","date_gmt":"2025-01-23T10:05:31","guid":{"rendered":"https:\/\/csaccept.com\/?p=1110"},"modified":"2025-01-23T15:36:34","modified_gmt":"2025-01-23T10:06:34","slug":"introduction-to-gst-what-is-gst-types-of-gst-pre-gst-and-post-gst","status":"publish","type":"post","link":"https:\/\/csaccept.com\/introduction-to-gst-what-is-gst-types-of-gst-pre-gst-and-post-gst\/","title":{"rendered":"Introduction to GST, What is GST? Types of GST, Pre GST and Post GST"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u0930\u093f\u091a\u092f<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 \u0939\u092e\u093e\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u090f\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0915\u093e\u0930\u0940 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930 \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u091c\u093e \u0930\u0939\u0947 \u0938\u092d\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0932\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b &#8220;\u0935\u0928 \u091f\u0948\u0915\u094d\u0938, \u0935\u0928 \u0928\u0947\u0936\u0928 \u0914\u0930 \u0935\u0928 \u092e\u093e\u0930\u094d\u0915\u0947\u091f&#8221; \u0915\u0939\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0915 \u0905\u0924\u094d\u092f\u0927\u093f\u0915 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0915\u093e\u0928\u0942\u0928 \u0939\u0948\u0964<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Introduction to GST<\/h2>\n\n\n\n<p>GST is a transformational tax reform in our country since independence. All the existing indirect taxes being currently levied by Central and State Governments will be subsumed under GST. GST can be termed as &#8220;One Tax, One Nation and One Market&#8221;. GST is a highly compliance driven law.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>GST \u0915\u093e \u092e\u0924\u0932\u092c \u0917\u0941\u0921\u094d\u0938 \u090f\u0902\u0921 \u0938\u0930\u094d\u0935\u093f\u0938\u0947\u091c \u091f\u0948\u0915\u094d\u0938 \u0939\u0948 \u091c\u094b \u092c\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u0947 \u0914\u0930 \u092c\u0947\u091a\u0928\u0947 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0939\u094b\u0917\u0940, \u091c\u0939\u093e\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u092e\u093f\u0932\u0915\u0930 \u0930\u093e\u091c\u094d\u092f (\u0907\u0902\u091f\u094d\u0930\u093e-\u0938\u094d\u091f\u0947\u091f) \u0914\u0930 (\u0907\u0902\u091f\u0930 \u0938\u094d\u091f\u0947\u091f) \u0915\u0947 \u092d\u0940\u0924\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \/ \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u0947 \u0914\u0930 \u092c\u0947\u091a\u0928\u0947 \u092a\u0930 \u0915\u0930 \u0932\u0917\u093e\u090f\u0902\u0917\u0947\u0964 \u091c\u093f\u0938\u0947 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0915\u094b \u091a\u093e\u0932\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is GST?<\/h2>\n\n\n\n<p>GST stands for Goods and Services Tax which is concurrent levy of taxes on &#8220;Supply&#8221; of goods and services. GST is an indirect Tax. GST in India will be dual system, where the Central and State together will levy tax on supply of goods and \/ or services, within the State (Intra-State) and Inter-State. Which was rolled out on 1 July 2017<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Types of GST<\/h2>\n\n\n\n<p>There are four types of GST, Integrated Goods and Services Tax (IGST), State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST), and Union Territory Goods and Services Tax (UTGST). The taxation rate under each of them is different.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" fetchpriority=\"high\" decoding=\"async\" width=\"774\" height=\"519\" data-id=\"1111\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/gst.jpg?resize=774%2C519&#038;ssl=1\" alt=\"\" class=\"wp-image-1111\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/gst.jpg?w=774&amp;ssl=1 774w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/gst.jpg?resize=300%2C201&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/gst.jpg?resize=768%2C515&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/gst.jpg?resize=150%2C101&amp;ssl=1 150w\" sizes=\"(max-width: 774px) 100vw, 774px\" \/><\/figure>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Pre GST<\/h2>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"779\" height=\"469\" data-id=\"1112\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pre-gst.jpg?resize=779%2C469&#038;ssl=1\" alt=\"\" class=\"wp-image-1112\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pre-gst.jpg?w=779&amp;ssl=1 779w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pre-gst.jpg?resize=300%2C181&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pre-gst.jpg?resize=768%2C462&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pre-gst.jpg?resize=150%2C90&amp;ssl=1 150w\" sizes=\"(max-width: 779px) 100vw, 779px\" \/><\/figure>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Post GST<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"778\" height=\"428\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/post-gst.jpg?resize=778%2C428&#038;ssl=1\" alt=\"\" class=\"wp-image-1113\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/post-gst.jpg?w=778&amp;ssl=1 778w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/post-gst.jpg?resize=300%2C165&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/post-gst.jpg?resize=768%2C422&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/post-gst.jpg?resize=150%2C83&amp;ssl=1 150w\" sizes=\"(max-width: 778px) 100vw, 778px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Taxation System<\/h2>\n\n\n\n<p>\u0915\u094b\u0908 \u092d\u0940 Tax \u0915\u093f\u0938\u0940 \u092d\u0940 \u0928\u093e\u092e \u0938\u0947 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u092f\u0947, \u0909\u0938\u0947 \u0926\u094b \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u0932\u0917\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Gross Taxation System<\/strong>. (\u092a\u0940\u091b\u0947 \u091c\u094b Tax \u0924\u0941\u092e\u0928\u0947 \u0926\u093f\u092f\u093e \u0909\u0938\u0947 \u092d\u0942\u0932 \u091c\u093e\u0913 \u0914\u0930 \u0905\u092d\u0940 \u0915\u093e \u092a\u0942\u0930\u093e Tax \u0926\u094b, \u092f\u0939\u093e\u0902 \u092a\u0930 Gross Tax \u0939\u0941\u0906\u0964)<\/li>\n\n\n\n<li><strong>Value Addition Taxation System<\/strong>. (\u092a\u0940\u091b\u0947 \u091c\u094b Tax \u0924\u0941\u092e\u0928\u0947 \u0926\u093f\u092f\u093e \u0939\u092e \u0924\u0941\u092e\u094d\u0939\u0947 \u0909\u0938\u0915\u093e Credit \u0926\u0947\u0902\u0917\u0947, \u092c\u093e\u0915\u0940 \u091c\u094b Tax \u092c\u0922\u093e \u0939\u0948 \u0935\u094b \u0924\u0941\u092e \u0939\u092e\u0947\u0902 \u0926\u094b\u0964 \u092f\u0939\u093e\u0902 \u092a\u0930 Value Addition Tax \u0939\u0941\u0906\u0964)<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Cascading Effect<\/h2>\n\n\n\n<p>Cascading tax effect is also termed as &#8220;tax on tax&#8221;. GST eliminates the cascading effect of all indirect taxes in the supply chain from manufacturers to retailers, and across state borders.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Example Pre GST  and Post GST &#8211;<\/h2>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-3 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"794\" height=\"392\" data-id=\"1114\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pos-gst.jpg?resize=794%2C392&#038;ssl=1\" alt=\"\" class=\"wp-image-1114\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pos-gst.jpg?w=794&amp;ssl=1 794w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pos-gst.jpg?resize=300%2C148&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pos-gst.jpg?resize=768%2C379&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pos-gst.jpg?resize=150%2C74&amp;ssl=1 150w\" sizes=\"(max-width: 794px) 100vw, 794px\" \/><\/figure>\n<\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"789\" height=\"596\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pogst.jpg?resize=789%2C596&#038;ssl=1\" alt=\"\" class=\"wp-image-1115\" style=\"width:840px;height:auto\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pogst.jpg?w=789&amp;ssl=1 789w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pogst.jpg?resize=300%2C227&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pogst.jpg?resize=768%2C580&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pogst.jpg?resize=150%2C113&amp;ssl=1 150w\" sizes=\"(max-width: 789px) 100vw, 789px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"619\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pgst.jpg?resize=1024%2C619&#038;ssl=1\" alt=\"\" class=\"wp-image-1116\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pgst.jpg?resize=1024%2C619&amp;ssl=1 1024w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pgst.jpg?resize=300%2C181&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pgst.jpg?resize=768%2C464&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pgst.jpg?resize=150%2C91&amp;ssl=1 150w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/pgst.jpg?w=1107&amp;ssl=1 1107w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"446\" src=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/ppgst.jpg?resize=1024%2C446&#038;ssl=1\" alt=\"\" class=\"wp-image-1117\" srcset=\"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/ppgst.jpg?resize=1024%2C446&amp;ssl=1 1024w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/ppgst.jpg?resize=300%2C131&amp;ssl=1 300w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/ppgst.jpg?resize=768%2C334&amp;ssl=1 768w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/ppgst.jpg?resize=150%2C65&amp;ssl=1 150w, https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/ppgst.jpg?w=1117&amp;ssl=1 1117w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u0930\u093f\u091a\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0915\u0947 \u092c\u093e\u0926 \u0938\u0947 \u0939\u092e\u093e\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u090f\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0915\u093e\u0930\u0940 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930 \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u091c\u093e \u0930\u0939\u0947 \u0938\u092d\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b&hellip;<\/p>\n","protected":false},"author":2,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[33],"tags":[],"class_list":["post-1110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tally-erp-9"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/csaccept.com\/wp-content\/uploads\/2025\/01\/7.jpg?fit=512%2C288&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts\/1110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/comments?post=1110"}],"version-history":[{"count":1,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts\/1110\/revisions"}],"predecessor-version":[{"id":1119,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/posts\/1110\/revisions\/1119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/media\/1118"}],"wp:attachment":[{"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/media?parent=1110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/categories?post=1110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/csaccept.com\/wp-json\/wp\/v2\/tags?post=1110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}