CGST / SGST / IGST extraction

On an intra-state GST invoice the tax splits into two halves, CGST and SGST; on an inter-state invoice it shows as a single IGST line. Getting that split right matters twice: the tax amounts have to land in the right books, and the split has to tie out against the taxable value and the total. Layouts make it awkward — some print CGST, SGST, and IGST as three columns, others stack them as separate lines with a rate each, and the amounts are sometimes per line and sometimes only in the summary. Dynamite Docs reads the split as separate, confidence-scored fields and checks it against the invoice’s own numbers before you export.

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The split is where the tie-out comes undone

Two invoices that look alike can be taxed differently: CGST plus SGST on an intra-state sale, IGST on an inter-state one. The split decides which books the tax lands in.
Layouts disagree with each other. One invoice prints three tidy columns, CGST, SGST, IGST; the next stacks the tax lines vertically under the goods, one rate per line, and the columns disappear.
The amounts don’t always sit where you’d expect. Some invoices show a rate and amount per line item and a single total in the summary; others show only the summary total. Both have to be captured so the split ties out to the total.
Swapped and mistyped figures are invisible at a glance. A CGST amount typed into the SGST column, or a tax total that doesn’t equal taxable value times rate, reads fine until it doesn’t tie out — and then someone has to find it.

How the tax split is extracted and checked

01 — Drop the batch in

Upload intra-state and inter-state invoices, e-invoices, credit notes, or a folder of scans. Digital PDFs parse deterministically; scans and photos are read by the vision model you choose.

02 — Split read as separate fields

CGST, SGST/UTGST, and IGST come out as their own rate-and-amount fields, per line where the layout prints them per line and in the summary where it doesn’t.

03 — Tie-out and confidence check

Taxable value times rate is checked against each tax amount, the tax split against the total, and CGST against SGST on intra-state invoices. A mismatch or a low-confidence figure surfaces for review.

04 — Export and book

The split exports as separate columns in Excel, CSV, or JSON, or as rows in Google Sheets, ready for entry into Tally or your own ledger, with the totals tied out before export.

Document types this workflow handles

Intra-state invoices — CGST + SGST split
Inter-state invoices — single IGST line
E-invoices — split shown with place of supply
Credit / debit notes — tax adjustments to the split

What gets extracted from the tax block

The split is read as separate rate-and-amount fields, with the regime labelled from the document:

Taxable value — ₹24,000.00
CGST (rate · amount) — 9% · ₹2,160.00
SGST / UTGST (rate · amount) — 9% · ₹2,160.00
IGST (rate · amount) — 18% · ₹33,480.00
Tax regime — intra-state / inter-state
Place of supply — Maharashtra (27)
Invoice total (incl. tax) — ₹28,320.00
Split tie-out — matched / mismatch

A realistic example

A mixed batch extracts to rows like these, the split kept in its own columns and the total tied to the taxable value:

Invoice #	Taxable value	CGST	SGST	IGST	Total
INV/24-25/0144	₹24,000	₹2,160	₹2,160	—	₹28,320
INV/24-25/0145	₹1,86,000	—	—	₹33,480	₹2,19,480
GT-8821	₹12,000	₹720	₹720	—	₹13,440

Two halves or one: reading the split on any layout

The logic is simple to state: an intra-state sale splits the tax between CGST and SGST, an inter-state sale shows a single IGST. Which side of that divide an invoice falls on is usually visible from the split itself and from the place of supply. Dynamite Docs reads the split as printed and labels the regime, so the decision about which column the tax belongs in your books is made from the document, not by guessing.

The layouts refuse to cooperate. Column layouts are the easy case: three headers, three amounts. Stacked layouts print “CGST 9%” and “SGST 9%” as separate lines, sometimes in the line-item table, sometimes in the summary, and an inter-state invoice may show only “IGST 18%”. Extraction has to follow the layout, pull rate and amount together, and keep the three kinds of tax apart — which is exactly where a per-layout schema beats a fixed template.

The tie-out is the safety net. Taxable value times rate should equal the tax amount, CGST and SGST on an intra-state invoice should match each other, and taxable value plus total tax should equal the total. When an invoice’s own numbers disagree, Dynamite Docs flags it instead of quietly exporting a split that won’t balance.

Tax structures and the treatment of specific transactions change, so confirm the current rules for your supply type with your tax advisor or the GST portal. What extraction guarantees is that the split you review is the split the invoice printed, digit for digit, tied out against the total.

Why bring-your-own-AI matters for the tax split

The split decides which books the tax lands in, CGST plus SGST for intra-state, a single IGST line for inter-state, and the layouts refuse to cooperate: three tidy columns on one invoice, stacked lines on the next. The reader that follows the layout is your choice, paid at your provider’s rate with zero markup.

Clean digital invoices parse deterministically for free, identical results every run. Scans and photos are read by the vision model you pick, and the tie-out, taxable value times rate equals the tax amount, CGST against SGST, and the split against the total, runs on every invoice whatever the reader.

A mismatch surfaces for review instead of exporting a split that will not balance, and the regime is labelled from the document, place of supply included. Corrections on swapped figures are remembered per layout, and the split exports as its own columns, yours to book.

Questions, answered

Are CGST, SGST, and IGST extracted as separate fields?

Yes. Each comes out as its own rate-and-amount field, per line where the layout prints it per line and in the summary where it doesn’t.

Does it handle column and stacked layouts?

Both. Per-layout inference follows the columns on column layouts and pulls rate and amount together on stacked layouts, keeping the three kinds of tax apart.

Does it check that the split ties out?

Yes. Taxable value times rate is checked against each tax amount, CGST against SGST on intra-state invoices, and the split against the invoice total. Mismatches are flagged for review.

How does it tell intra-state from inter-state?

From the document itself: the split printed on the invoice and the place of supply. The regime is labelled on the row and your team confirms before export. Confirm current rules with your tax advisor or the GST portal.