{"id":565,"date":"2024-02-15T07:42:07","date_gmt":"2024-02-15T07:42:07","guid":{"rendered":"https:\/\/www.gstboy.com\/?page_id=565"},"modified":"2024-03-01T08:40:47","modified_gmt":"2024-03-01T08:40:47","slug":"sgst-act","status":"publish","type":"page","link":"https:\/\/www.gstboy.com\/index.php\/sgst-act\/","title":{"rendered":"SGST ACT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"565\" class=\"elementor elementor-565\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56bc801 e-flex e-con-boxed e-con e-parent\" data-id=\"56bc801\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9a93f6a e-con-full e-flex e-con e-child\" data-id=\"9a93f6a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01c8d99 elementor-widget elementor-widget-heading\" data-id=\"01c8d99\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SGST ACT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e12cc0f elementor-widget elementor-widget-text-editor\" data-id=\"e12cc0f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The State Goods and Services Tax (SGST) Act is a significant legislative component of India\u2019s Goods and Services Tax (GST) system. It is specifically tailored to the individual states and union territories of the country, working in conjunction with the Central Goods and Services Tax (CGST) Act.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cefd31 e-flex e-con-boxed e-con e-child\" data-id=\"6cefd31\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d088f2b e-flex e-con-boxed e-con e-child\" data-id=\"d088f2b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2e21552 e-con-full e-flex e-con e-child\" data-id=\"2e21552\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-750c8f1 elementor-widget elementor-widget-image\" data-id=\"750c8f1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"320\" src=\"https:\/\/www.gstboy.com\/wp-content\/uploads\/2024\/02\/google-408194_640.webp\" class=\"attachment-large size-large wp-image-405\" alt=\"\" srcset=\"https:\/\/www.gstboy.com\/wp-content\/uploads\/2024\/02\/google-408194_640.webp 640w, https:\/\/www.gstboy.com\/wp-content\/uploads\/2024\/02\/google-408194_640-300x150.webp 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d274f51 e-con-full e-flex e-con e-child\" data-id=\"d274f51\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20bd410 elementor-widget elementor-widget-heading\" data-id=\"20bd410\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Customer Rating<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f5930 e-flex e-con-boxed e-con e-child\" data-id=\"70f5930\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-742d724 e-con-full e-flex e-con e-child\" data-id=\"742d724\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00e5540 elementor-widget elementor-widget-heading\" data-id=\"00e5540\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4.9 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-118e80c e-con-full e-flex e-con e-child\" data-id=\"118e80c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6db3b6 elementor-widget elementor-widget-rating\" data-id=\"a6db3b6\" data-element_type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Rated 5 out of 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-star\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M450 75L338 312 88 350C46 354 25 417 58 450L238 633 196 896C188 942 238 975 275 954L500 837 725 954C767 975 813 942 804 896L763 633 942 450C975 417 954 358 913 350L663 312 550 75C529 33 471 33 450 75Z\"><\/path><\/svg>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ebbb51 e-con-full e-flex e-con e-child\" data-id=\"3ebbb51\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9207161 elementor-widget elementor-widget-heading\" data-id=\"9207161\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Expert Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6ec9a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7f6ec9a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-294e485 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"294e485\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"SGST ACT\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"565\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"294e485\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFull Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail Address\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email Address\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[message]\" id=\"form-field-message\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Phone Number\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-field_5fa9b4a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[field_5fa9b4a]\" id=\"form-field-field_5fa9b4a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">REQUEST A CALLBACK<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c62dba6 e-flex e-con-boxed e-con e-parent\" data-id=\"c62dba6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8aaa23c e-con-full e-flex e-con e-child\" data-id=\"8aaa23c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc5f6d2 elementor-widget elementor-widget-heading\" data-id=\"dc5f6d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is SGST Act<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-797d04c elementor-widget elementor-widget-text-editor\" data-id=\"797d04c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d057d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d057d6\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ae0bd6\" data-id=\"6ae0bd6\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-5c4d3c2 elementor-widget elementor-widget-text-editor\" data-id=\"5c4d3c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><span style=\"color: #000000;\">The State Goods and Services Tax (SGST) Act is a significant legislative component of India\u2019s Goods and Services Tax (GST) system. It is specifically tailored to the individual states and union territories of the country, working in conjunction with the Central Goods and Services Tax (CGST) Act. The SGST Act outlines the legal framework for the imposition, collection, and management of the state-specific component of the GST.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79e95b4 e-con-full e-flex e-con e-child\" data-id=\"79e95b4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48c3f86 elementor-widget elementor-widget-image\" data-id=\"48c3f86\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"740\" height=\"555\" src=\"https:\/\/www.gstboy.com\/wp-content\/uploads\/2024\/02\/good-service-tax-concept-with-financial-elements_1302-10262.jpg\" class=\"attachment-large size-large wp-image-543\" alt=\"\" srcset=\"https:\/\/www.gstboy.com\/wp-content\/uploads\/2024\/02\/good-service-tax-concept-with-financial-elements_1302-10262.jpg 740w, https:\/\/www.gstboy.com\/wp-content\/uploads\/2024\/02\/good-service-tax-concept-with-financial-elements_1302-10262-300x225.jpg 300w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-592b692 e-flex e-con-boxed e-con e-parent\" data-id=\"592b692\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-beb423d elementor-widget elementor-widget-heading\" data-id=\"beb423d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Are The Features SGST Act<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08002af elementor-widget elementor-widget-text-editor\" data-id=\"08002af\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d057d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d057d6\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ae0bd6\" data-id=\"6ae0bd6\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-5c4d3c2 elementor-widget elementor-widget-text-editor\" data-id=\"5c4d3c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><span style=\"color: #000000;\">The State Goods and Services Tax (SGST) Act, part of India\u2019s Goods and Services Tax (GST) system, outlines the legal framework for the imposition and collection of state-specific GST. While the act\u2019s features may vary slightly from one state or union territory to another, here are some common features of the SGST Act:<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d9df69 e-flex e-con-boxed e-con e-parent\" data-id=\"0d9df69\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-955ba40 e-con-full e-flex e-con e-child\" data-id=\"955ba40\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0dcfc2 elementor-widget elementor-widget-icon-box\" data-id=\"a0dcfc2\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tState-Level Taxation\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe SGST Act empowers each state and union territory in India to independently levy and collect the SGST on intra-state supplies of goods and services. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd29f6a e-con-full e-flex e-con e-child\" data-id=\"cd29f6a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3f4382 elementor-widget elementor-widget-icon-box\" data-id=\"e3f4382\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tReplacement Of State Taxes\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe SGST Act replaces various state-level taxes, including Value Added Tax (VAT), Sales Tax, Entertainment Tax, and others, creating a uniform and consistent tax structure across the country.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-418a123 e-con-full e-flex e-con e-child\" data-id=\"418a123\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8d563b elementor-widget elementor-widget-icon-box\" data-id=\"e8d563b\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRevenue Collection For States\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe revenue generated through SGST primarily goes to the respective state or union territory where the supply originates. This allows states to maintain fiscal autonomy and finance their budgetary requirements.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a44480c e-flex e-con-boxed e-con e-parent\" data-id=\"a44480c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5036085 e-con-full e-flex e-con e-child\" data-id=\"5036085\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-490d1b7 elementor-widget elementor-widget-icon-box\" data-id=\"490d1b7\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRegistration Requirements\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe SGST Act defines the criteria and procedures for businesses and individuals to register for SGST within a specific state or union territory. Registration thresholds may differ among regions.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98f82f0 e-con-full e-flex e-con e-child\" data-id=\"98f82f0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bcb295 elementor-widget elementor-widget-icon-box\" data-id=\"7bcb295\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCompliance And Reporting\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tTaxpayers are required to comply with the provisions of the SGST Act, including the timely filing of GST returns for intra-state transactions and the payment of SGST within specified deadlines.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20b6e38 e-con-full e-flex e-con e-child\" data-id=\"20b6e38\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b7f643d elementor-widget elementor-widget-icon-box\" data-id=\"b7f643d\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tExemptions And Special Provisions\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tStates have the flexibility to introduce specific exemptions, threshold limits, and unique schemes under the SGST Act to address local requirements and economic conditions.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ece988 e-flex e-con-boxed e-con e-parent\" data-id=\"8ece988\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6122c3d elementor-widget elementor-widget-heading\" data-id=\"6122c3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Collect SGST In India<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b72790b elementor-widget elementor-widget-text-editor\" data-id=\"b72790b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d057d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d057d6\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ae0bd6\" data-id=\"6ae0bd6\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-5c4d3c2 elementor-widget elementor-widget-text-editor\" data-id=\"5c4d3c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><span style=\"font-size: 16px; color: #000000;\">In India, the State Goods and Services Tax (SGST) is collected and administered by the tax authorities of each individual state and union territory. The SGST is part of the Goods and Services Tax (GST) system, which is a dual GST system in India, consisting of both central and state components. Here\u2019s how the collection of SGST works:<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9dc190 e-flex e-con-boxed e-con e-parent\" data-id=\"e9dc190\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb642be elementor-widget elementor-widget-text-editor\" data-id=\"cb642be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1417fc83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1417fc83\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-375c172a p-0\" data-id=\"375c172a\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-4ddbcc6 elementor-widget__width-auto elementor-absolute elementor-hidden-phone elementor-widget elementor-widget-image\" data-id=\"4ddbcc6\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\"><div class=\"elementor-widget-container\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c426ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c426ef\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5976a96\" data-id=\"5976a96\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-1afebfb elementor-widget elementor-widget-text-editor\" data-id=\"1afebfb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><ol><li><p><span style=\"color: #000000;\"><strong>State-Specific Collection:<\/strong>\u00a0Each state and union territory in India has its own SGST Act, which empowers them to levy and collect SGST on intra-state supplies of goods and services. This means that the revenue collected through SGST primarily benefits the specific state or union territory where the supply occurs.<\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><strong>State Tax Authorities:<\/strong>\u00a0The tax authorities of each state or union territory are responsible for administering and enforcing the SGST provisions within their respective jurisdictions. These state tax authorities include departments such as the State Goods and Services Tax Department.<\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><strong>Registration and Compliance:<\/strong>\u00a0Businesses and individuals engaged in taxable supplies within a particular state or union territory are required to register for SGST with the respective state tax authority. They must comply with the SGST Act, which includes filing GST returns and paying SGST within specified timelines.<\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><strong>Input Tax Credit (ITC):<\/strong>\u00a0Registered taxpayers can claim Input Tax Credit (ITC) for SGST paid on their purchases. This ITC can be used to offset the SGST they collect on their sales, effectively reducing the tax liability.<\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><strong>Revenue Sharing:<\/strong>\u00a0While SGST revenue remains with the state where it is collected, the central government also collects the Central Goods and Services Tax (CGST) on the same transaction. The revenue collected through CGST is distributed between the central and state governments as per the recommendations of the GST Council, which is a body consisting of representatives from both the central and state governments.<\/span><\/p><\/li><li><p><span style=\"color: #000000;\"><strong>Interstate Transactions:<\/strong>\u00a0It\u2019s important to note that SGST is applicable to intra-state transactions, meaning transactions that occur within a specific state or union territory. For inter-state transactions (transactions between different states or union territories), the Integrated Goods and Services Tax (IGST) is collected by the central government, and the revenue is distributed accordingly.<\/span><\/p><\/li><\/ol><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-716c11d e-flex e-con-boxed e-con e-parent\" data-id=\"716c11d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0e72e99 e-con-full e-flex e-con e-child\" data-id=\"0e72e99\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a01727b elementor-widget elementor-widget-counter\" data-id=\"a01727b\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Happy Clients<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"250\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7447abb e-con-full e-flex e-con e-child\" data-id=\"7447abb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eef84e7 elementor-widget elementor-widget-counter\" data-id=\"eef84e7\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Professional Services<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"100\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e31f12f e-con-full e-flex e-con e-child\" data-id=\"e31f12f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a51bf95 elementor-widget elementor-widget-counter\" data-id=\"a51bf95\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">5 star reviews<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"100\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-01d9cc8 e-con-full e-flex e-con e-child\" data-id=\"01d9cc8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de3756f elementor-widget elementor-widget-counter\" data-id=\"de3756f\" data-element_type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Questions Solved<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"500\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cea6d0c e-flex e-con-boxed e-con e-parent\" data-id=\"cea6d0c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e369fcd e-con-full e-flex e-con e-child\" data-id=\"e369fcd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfbb312 elementor-widget elementor-widget-heading\" data-id=\"bfbb312\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4921f22 elementor-widget elementor-widget-text-editor\" data-id=\"4921f22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are still thinking about opting for GSTBOY.COM for your loved ones, you can always check out the common queries about our service and support.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d3b1a6 e-con-full e-flex e-con e-child\" data-id=\"0d3b1a6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5da6028 elementor-widget elementor-widget-toggle\" data-id=\"5da6028\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9811\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9811\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What Is The State Goods And Services Tax (SGST) Act?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9811\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-9811\"><p>The State Goods and Services Tax (SGST) Act is a crucial component of India\u2019s Goods and Services Tax (GST) system. It governs the taxation of the supply of goods and services within a single state or union territory. SGST is levied by the respective state government and works in conjunction with the Central Goods and Services Tax (CGST) or the Union Territory Goods and Services Tax (UTGST), depending on the location of the supply.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9812\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-9812\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What Is The Structure Of The SGST Tax?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9812\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-9812\"><p>The SGST tax is levied by the state government on the supply of goods and services within its jurisdiction. The rates are determined by the GST Council, and the revenue collected through SGST is retained by the respective state or union territory.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9813\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-9813\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How Is SGST Calculated For Intra-State Transactions?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9813\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-9813\"><p>SGST is calculated as a percentage of the transaction value. The rate is determined by the GST Council, and it is uniform within each state or union territory to ensure consistency in the taxation system.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9814\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-9814\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Who Is Responsible For Collecting SGST?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9814\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-9814\"><p>The seller is responsible for collecting SGST from the buyer on the supply of goods and services within the state or union territory. The collected SGST is then deposited with the respective state government.<\/p><p>Our services in Direct tax are as under:<\/p><ul><li>PAN\/TAN Registration.<\/li><li>Income tax return filling.<\/li><li>Income tax computation\/payments\/refunds.<\/li><li>Representation before the Income tax authorities for completion of assessment, reassessment, etc.<\/li><li>Tax Audits<\/li><li>Consultancy on various Income tax issues.<\/li><li>Effective tax management, tax structuring and advisory services.<\/li><li>Tax Planning for Corporates and others.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SGST ACT The State Goods and Services Tax (SGST) Act is a significant legislative component of India\u2019s Goods and Services [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-565","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/pages\/565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/comments?post=565"}],"version-history":[{"count":13,"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/pages\/565\/revisions"}],"predecessor-version":[{"id":1185,"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/pages\/565\/revisions\/1185"}],"wp:attachment":[{"href":"https:\/\/www.gstboy.com\/index.php\/wp-json\/wp\/v2\/media?parent=565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}