IGST
GST levied on inter-state supplies of goods and services and on imports; collected by the central government and apportioned between Centre and destination state.
Regulator
Central Board of Indirect Taxes and Customs (CBIC)
Deadline
Event-triggered
Penalty
Procedural only
Legal basis
Integrated Goods and Services Tax Act, 2017
What is IGST?
GST levied on inter-state supplies of goods and services and on imports; collected by the central government and apportioned between Centre and destination state.
- +Cross-state services including services exported from India to foreign clients
- +GCC units billing parent company abroad (zero-rated IGST with LUT)
- +Import of services subject to reverse charge under IGST
Statutory basis
Integrated Goods and Services Tax Act, 2017
Section 5
Enforced by
Central Board of Indirect Taxes and Customs (CBIC)
Citations are editorially curated. Always verify current applicability with qualified Indian counsel before acting on a specific matter.
The stake
Compliance exposure for IGST. Skipping or mishandling this compliance carries direct financial and operational consequences.
Why IGST matters for your GCC
IGST is a GST requirement for foreign-owned Indian entities and GCCs. Although IGST is not bound by a single hard deadline, sustained compliance is monitored by Central Board of Indirect Taxes and Customs (CBIC), and missed obligations compound across audit and assessment cycles. Most foreign parents discover IGST issues only when a downstream transaction surfaces the prior gap, by which point rectification costs and operational delays have grown materially. Proactive handling avoids these cascading consequences.
The 4 ways IGST goes wrong
Real scenarios from real GCC compliance audits. Each one preventable.
Trap 01
Mismatching figures between GSTR-1, GSTR-3B, and the books, triggering reconciliation notices
Trap 02
Claiming input tax credit on invoices not appearing in GSTR-2B
Trap 03
Missing the monthly deadline and incurring late fees that exceed the actual tax payable
Trap 04
Misclassifying inter-state versus intra-state supplies (IGST vs CGST and SGST)
Done for you
Accounting and Tax
IRPR Network handles IGST as part of our Accounting and Tax service, with timely filings, supporting-document validation, citation tracking, and a zero-penalty compliance calendar.
Our workflow
- 01Identify the trigger event in your GCC operations
- 02Prepare and validate the IGST filing or compliance step
- 03Submit to the regulator and obtain acknowledgement
- 04Track in your compliance calendar for ongoing or recurring obligations
Concepts connected to IGST
These terms are filed together, depend on each other, or share regulatory authority.
GST
CGST and SGST
Dual GST levied on intra-state supplies of goods and services, with CGST collected by the Centre and SGST by the state government in equal proportions.
GST
LUT
Annual undertaking enabling export of goods or services without payment of IGST under bond.
GST
Input Tax Credit
Credit of GST paid on inward supplies that can be offset against GST liability on outward supplies, subject to eligibility conditions.
GST
GSTR-3B
Monthly summary GST return reporting outward supplies, inward supplies, and tax payable; due by 20th of following month.
Asked about IGST
3 specific questions that GCC operators ask most often, answered with citations to the relevant regulations.
Need help with IGST?
IRPR Network manages IGST as part of Accounting and Tax, with a zero-penalty guarantee.
Explore the serviceQ01What is IGST and who does it apply to?
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GST levied on inter-state supplies of goods and services and on imports; collected by the central government and apportioned between Centre and destination state. For foreign-owned GCCs, IGST applies to cross-state services including services exported from india to foreign clients. IRPR Network handles IGST as part of our Accounting and Tax service.
Q02What law governs IGST?
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IGST is governed by Integrated Goods and Services Tax Act, 2017, specifically Section 5. The compliance is enforced by Central Board of Indirect Taxes and Customs (CBIC).
Q03Who handles IGST for foreign-owned GCCs in India?
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IRPR Network handles IGST end-to-end as part of our Accounting and Tax service. Our team prepares filings, coordinates with regulators, validates supporting documents, and tracks all related deadlines on a defined compliance calendar.
Handle IGST the right way, the first time.
Book a 30-minute consultation. We will map your IGST obligations alongside every other India compliance for your GCC, on one calendar, one retainer.
Book a consultation