All Odisha Tax Advocate Association is the first ever association for all tax practitioners of odisha. We welcome and appreciate your active participation in this association. First of all you have to register with your valid OSBC enrollment no so that you can become easily a member. Soon we will be providing you the MOA and Managing Commitee list in our website.
SGST is one of the tax components of GST in India. SGST Act expands to State Goods and Service Tax.
It is one of the three categories under Goods and Service Tax (CGST, IGST and SGST) with a concept of one tax one nation. SGST falls under State Goods and Service Tax Act 2017.
The full form of CGST under GST law is Central Goods and Service Tax. It is called as CGST Act 2017. The CGST act has been enacted to make a provision for levy and collection of tax on intra-state supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto.
IGST Act is small but very important Act. It can be compared with Central Sales Tax Act. ‘Integrated tax’ means the integrated goods and services tax levied under Integrated Goods and Services Tax Act - section 2(12) of IGST Act.