The All Odisha Tax Advocates Association is a guild of practicing Direct and Indirect Tax Lawyers who have come together with a two-fold goal to build knowledge and skill through frequent interaction and close co-ordination while also aiming to address the welfare of practicing Tax Lawyers, proper guidance of tax-payers and timely knowledge sharing and redressal of grievances of tax payers with the tax administration. While remaining an association at its core, the AOTAA steers away from the concept of a "collaboration of district tax bar associations " and is presently open to membership of Advocates who have a regular tax laws practice.
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.