{"id":4193,"date":"2026-05-29T20:47:41","date_gmt":"2026-05-29T20:47:41","guid":{"rendered":"https:\/\/aaxonix.com\/resources\/?post_type=glossary&#038;p=4193"},"modified":"2026-05-29T20:47:41","modified_gmt":"2026-05-29T20:47:41","slug":"sgst-zoho-books","status":"publish","type":"glossary","link":"https:\/\/aaxonix.com\/resources\/glossary\/sgst-zoho-books\/","title":{"rendered":"SGST"},"content":{"rendered":"<style>.gt-body{font-family:'Poppins',sans-serif;color:#111;line-height:1.75}.gt-def{border-left:4px solid #E8650A;padding:16px 20px;background:#fff8f4;border-radius:0 8px 8px 0;margin:0 0 32px;font-size:1.05rem}.gt-section{margin:0 0 36px}.gt-section h2{font-family:'Fraunces',serif;color:#0A1628;font-size:1.5rem;margin:0 0 12px}.gt-example-box{background:#f0f4ff;border-radius:10px;padding:20px 24px;margin:0 0 32px}.gt-example-box strong{color:#2563EB}.gt-related-pills{display:flex;flex-wrap:wrap;gap:10px;margin:0 0 32px}.gt-related-pill{background:#f7f4ef;border:1px solid #ddd8cf;border-radius:20px;padding:6px 16px;font-size:.875rem;color:#0A1628;text-decoration:none}.gt-faq-item{border:1px solid #ddd8cf;border-radius:10px;padding:16px 20px;margin:0 0 12px}<\/style>\n<div class=\"gt-body\">\n<div class=\"gt-def\">SGST (State Goods and Services Tax) in Zoho Books is the state government&#8217;s share of tax on intra-state supplies, always equal to the CGST amount at half the total GST rate, automatically posted to a separate SGST Output Tax Payable account on every intra-state invoice.<\/div>\n<div class=\"gt-section\">\n<h2>SGST in Zoho Books Transactions<\/h2>\n<p>Every time Zoho Books calculates GST on an intra-state supply, it splits the tax equally between CGST and SGST. For a 12% GST item, SGST is 6%. For a 28% GST item, SGST is 14%. The SGST amount appears as a separate line on the printed invoice, as required by GST rules. On the accounting side, Zoho Books posts the SGST to a dedicated &#8220;SGST Output Tax Payable&#8221; liability account, distinct from the CGST and IGST accounts.<\/p>\n<\/div>\n<div class=\"gt-section\">\n<h2>SGST Input Tax Credit<\/h2>\n<p>When you receive an intra-state vendor bill, the SGST portion records in your &#8220;SGST Input Tax Credit&#8221; asset account. You can set off SGST ITC against SGST Output Tax Payable (and against IGST liability if SGST ITC exceeds SGST output tax). However, SGST ITC cannot be set off against CGST Output Tax Payable: the cross-utilisation rules under GST are specific. Zoho Books automatically applies these set-off rules in the GST Summary report, showing the correct utilisation sequence.<\/p>\n<\/div>\n<div class=\"gt-section\">\n<h2>SGST in Multi-State Businesses<\/h2>\n<p>If your business has GST registrations in multiple states, each state registration has its own SGST. A Gujarat registration has Gujarat SGST; a Maharashtra registration has Maharashtra SGST. In Zoho Books, this is typically managed by having separate organisations for each state registration, each with its own Chart of Accounts and GST accounts. Consolidated reporting is done outside Zoho Books.<\/p>\n<\/div>\n<div class=\"gt-example-box\"><strong>Industry:<\/strong> Hospitality \u2014 A Pune hotel group invoices a Maharashtra corporate client for conference room hire at 18% GST. Zoho Books shows INR 1,00,000 taxable value, INR 9,000 CGST, and INR 9,000 SGST. The SGST portion goes to the Maharashtra government&#8217;s treasury when paid via GSTR-3B.<\/div>\n<div class=\"gt-related-pills\"><a href=\"https:\/\/aaxonix.com\/resources\/glossary\/gst-zoho-books\/\" class=\"gt-related-pill sp-content-link\">GST<\/a><a href=\"https:\/\/aaxonix.com\/resources\/glossary\/cgst-zoho-books\/\" class=\"gt-related-pill sp-content-link\">CGST<\/a><a href=\"https:\/\/aaxonix.com\/resources\/glossary\/igst-zoho-books\/\" class=\"gt-related-pill sp-content-link\">IGST<\/a><a href=\"https:\/\/aaxonix.com\/resources\/glossary\/input-tax-credit-itc-zoho-books\/\" class=\"gt-related-pill sp-content-link\">Input Tax Credit<\/a><\/div>\n<div class=\"gt-faq-item\"><strong>What is SGST in Zoho Books?<\/strong><\/p>\n<p>SGST (State Goods and Services Tax) is the state government&#8217;s share of GST on intra-state supplies, equal to half the total GST rate. It is automatically calculated by Zoho Books when the supplier and recipient are in the same state.<\/p>\n<\/div>\n<div class=\"gt-faq-item\"><strong>How is SGST different from IGST in Zoho Books?<\/strong><\/p>\n<p>SGST is the state portion of tax on intra-state transactions applied alongside CGST. IGST replaces both CGST and SGST on inter-state transactions. Zoho Books automatically determines which applies based on the parties&#8217; states.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>SGST (State Goods and Services Tax) in Zoho Books is the state government&#8217;s share of tax on intra-state supplies, always equal to\u2026<\/p>\n","protected":false},"template":"","meta":{"seo_title":"SGST | Zoho Books Glossary","seo_description":"SGST is the state component of GST in India applied on intra-state supplies. Learn how Zoho Books tracks SGST on invoices and in GST returns.","seo_keyword":"sgst zoho books","seo_faqs":"[{\"q\": \"What is SGST in Zoho Books?\", \"a\": \"SGST (State Goods and Services Tax) in Zoho Books is the state government's share of GST on intra-state supplies. It equals exactly half the total GST rate and is automatically calculated when the supplier and recipient are in the same Indian state, appearing alongside CGST on every intra-state invoice.\"}, {\"q\": \"How is SGST different from IGST in Zoho Books?\", \"a\": \"SGST is the state portion of tax on intra-state transactions, collected alongside CGST. IGST is applied instead of CGST and SGST on inter-state transactions and on imports. Zoho Books automatically determines which applies based on the states of the parties in each transaction.\"}]","term_type":"Technical","glossary_related":"","glossary_links":""},"glossary_category":[1246],"class_list":["post-4193","glossary","type-glossary","status-publish","hentry","glossary_category-zoho-books"],"_links":{"self":[{"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/glossary\/4193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/types\/glossary"}],"wp:attachment":[{"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/media?parent=4193"}],"wp:term":[{"taxonomy":"glossary_category","embeddable":true,"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/glossary_category?post=4193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}