{"id":4194,"date":"2026-05-29T20:47:43","date_gmt":"2026-05-29T20:47:43","guid":{"rendered":"https:\/\/aaxonix.com\/resources\/?post_type=glossary&#038;p=4194"},"modified":"2026-05-29T20:47:43","modified_gmt":"2026-05-29T20:47:43","slug":"igst-zoho-books","status":"publish","type":"glossary","link":"https:\/\/aaxonix.com\/resources\/glossary\/igst-zoho-books\/","title":{"rendered":"IGST"},"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\">IGST (Integrated Goods and Services Tax) in Zoho Books is the tax levied on inter-state supplies and imports, equal to the combined CGST and SGST rate, automatically applied when the transaction parties are in different Indian states.<\/div>\n<div class=\"gt-section\">\n<h2>When Zoho Books Applies IGST<\/h2>\n<p>Zoho Books compares your registered state with the customer&#8217;s billing state. If they differ, it is an inter-state supply and Zoho Books applies IGST at the full rate. A Pune (Maharashtra) company selling to a Bengaluru (Karnataka) company at 18% GST will see 18% IGST on the invoice, not 9% CGST and 9% SGST. The IGST amount is posted to &#8220;IGST Output Tax Payable&#8221; and goes to the central government, which then apportions it to the destination state.<\/p>\n<\/div>\n<div class=\"gt-section\">\n<h2>IGST on Imports and Exports<\/h2>\n<p>IGST is also levied on the import of goods into India, calculated on the customs value plus customs duty. Exporters, conversely, supply goods under zero-rated treatment: they charge 0% IGST on exports but can claim refunds of ITC paid on inputs. Zoho Books supports both import IGST recording (through the &#8220;Import of Goods&#8221; tax treatment on vendor bills) and export invoices with zero-rated treatment, generating the correct GSTR-1 sections for each.<\/p>\n<\/div>\n<div class=\"gt-section\">\n<h2>IGST ITC Utilisation Rules<\/h2>\n<p>IGST ITC is the most flexible of the three ITC types. It can be used to offset IGST Output Tax Payable first, then CGST Output Tax Payable, and then SGST Output Tax Payable. Zoho Books applies this set-off priority automatically in the GST Summary report, maximising ITC utilisation and minimising the cash outflow for each GST return filing.<\/p>\n<\/div>\n<div class=\"gt-example-box\"><strong>Industry:<\/strong> Software Export \u2014 A Hyderabad software company exports services to a US client. The invoice is zero-rated (0% IGST) in Zoho Books under the &#8220;Export of Services&#8221; tax treatment. The company claims a refund of IGST paid on its cloud server bills through the refund provision, recovering the cash paid as input tax.<\/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\/sgst-zoho-books\/\" class=\"gt-related-pill sp-content-link\">SGST<\/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 IGST in Zoho Books?<\/strong><\/p>\n<p>IGST (Integrated Goods and Services Tax) is the tax applied on inter-state supplies and imports, equal to the combined CGST and SGST rate. Zoho Books applies it automatically when the supplier and recipient are in different Indian states.<\/p>\n<\/div>\n<div class=\"gt-faq-item\"><strong>How does Zoho Books calculate IGST?<\/strong><\/p>\n<p>Zoho Books applies IGST at the full combined rate when the customer&#8217;s state differs from your organisation&#8217;s registered state. The entire IGST amount is posted to an IGST Output Tax Payable liability account.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>IGST (Integrated Goods and Services Tax) in Zoho Books is the tax levied on inter-state supplies and imports, equal to the combined\u2026<\/p>\n","protected":false},"template":"","meta":{"seo_title":"IGST | Zoho Books Glossary","seo_description":"IGST is the integrated GST applied on inter-state supplies and imports in India. Learn how Zoho Books calculates IGST and how it differs from CGST and SGST.","seo_keyword":"igst zoho books","seo_faqs":"[{\"q\": \"What is IGST in Zoho Books?\", \"a\": \"IGST (Integrated Goods and Services Tax) in Zoho Books is the tax applied on inter-state supplies of goods and services and on imports. It equals the combined CGST and SGST rate and is automatically applied when the supplier and recipient are in different Indian states or when goods are imported.\"}, {\"q\": \"How does Zoho Books calculate IGST?\", \"a\": \"Zoho Books applies IGST at the full combined rate (for example, 18% for an item that would attract 9% CGST plus 9% SGST in an intra-state transaction) when the customer's billing state differs from your organisation's registered state. The entire IGST amount is posted to an IGST Output Tax Payable liability account.\"}]","term_type":"Technical","glossary_related":"","glossary_links":""},"glossary_category":[1246],"class_list":["post-4194","glossary","type-glossary","status-publish","hentry","glossary_category-zoho-books"],"_links":{"self":[{"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/glossary\/4194","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=4194"}],"wp:term":[{"taxonomy":"glossary_category","embeddable":true,"href":"https:\/\/aaxonix.com\/resources\/wp-json\/wp\/v2\/glossary_category?post=4194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}