PLZZ tell me what is IGST N GSTR 3B

PLZZ tell me wat is IGST
Replies (3)
igst is integrated goods and service tax collected by central government on inter state sale
IGST will be applicable at the time of Inter state supply (Sale to other state).

CGST and SGST Will be applicable at the time of Intra state supply (within state).
GST R3B is required to be filed for a period whenever the dates for filing GST R1, R2, R3 etc are extended by the authorities.
GST R3B is just summary of aggregate of Supplies (without billwise details) made in a period.

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