Mentioning of GST models in invoice
This query is : Resolved
19 January 2026
Dear Sir/Madam,
I received a GST invoice in which the vendor mentoned GST models as "Central Tax" and "State Tax" instead of CGST and SGST respectively. Is there any issue in mentioning in that way ? Do I ask for revised invoice ? Please note that my company is not registered under GST.
I received a GST invoice in which the vendor mentoned GST models as "Central Tax" and "State Tax" instead of CGST and SGST respectively. Is there any issue in mentioning in that way ? Do I ask for revised invoice ? Please note that my company is not registered under GST.
19 January 2026
Rule 46 of the CGST Rules specifies the particulars of a tax invoice, including “tax charged under CGST, SGST, IGST, UTGST.”
Using “Central Tax” and “State Tax” is not technically incorrect, because the Acts themselves are titled Central Goods and Services Tax Act and State Goods and Services Tax Act. However, it is non‑standard wording and may cause confusion during audits or reconciliations.
Since your company is not registered under GST, you are not claiming Input Tax Credit (ITC).
For you, the invoice is primarily a commercial record of expense/payment. Minor terminology differences do not affect your compliance obligations.
The vendor’s liability to correctly describe taxes is more relevant for their own compliance and for registered recipients who may claim ITC.
Using “Central Tax” and “State Tax” is not technically incorrect, because the Acts themselves are titled Central Goods and Services Tax Act and State Goods and Services Tax Act. However, it is non‑standard wording and may cause confusion during audits or reconciliations.
Since your company is not registered under GST, you are not claiming Input Tax Credit (ITC).
For you, the invoice is primarily a commercial record of expense/payment. Minor terminology differences do not affect your compliance obligations.
The vendor’s liability to correctly describe taxes is more relevant for their own compliance and for registered recipients who may claim ITC.
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