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BASICS OF GST - WIRC-ICAI
www.wirc-icai.orgState Goods and Service Tax (SGST) SGST is a tax on all intra-State (within the same state) supplies of goods or services or both. The amount of CGST will go to State Government. Integrated Goods and Service Tax (IGST) IGST is a Tax on inter-state (outside state) supply of goods and services, Integrated GST (IGST) will be collected by Centre.
Circular No.135/05/2020 - Goods & Service Tax, CBIC ...
cbic-gst.gov.in2.4 On perusal of the provisions under sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 and sub-section (3) of section 54 of the CGST Act, there appears no bar in claiming refund by clubbing different months across successive Financial Years.