Goods and Service Tax comprises of 4 principle Acts - CGST Act, GST (Compensation to States) Act, IGST Act and STGST/UTGST Act. While most of the provisions of STGST/UTGST of all states and union territories are identical, there are certain differences in some areas for example in limits for generating Intra-State E-Way Bills. CGST and IGST dealing with Central GST and GST on Inter-state are same for all States/UT.

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