CGST, SGST, and IGST tax split extraction

By Dynamite Docs. Published 2026-08-14. Updated 2026-09-11.

Turn GST invoices into clean, reviewed data for Excel and Tally.

GST invoices can show CGST and SGST or UTGST, IGST, cess and several tax rates across line and summary tables. Dynamite Docs extracts the printed components into separate columns and calculates review checks between taxable value, tax amounts and the [invoice](/accounting/india/gst-invoice-to-excel) total. These checks can expose a missing or misread number. They do not determine the correct place of supply, confirm the legal tax treatment or prove that the supplier calculated GST correctly. Your tax reviewer remains responsible for those decisions.

Scope and tax review

Content owner: Dynamite Docs content team. Official-source review last updated: 2026-09-11.

Dynamite Docs extracts fields from source documents. It does not determine whether an invoice complies with GST law, prepare a return, or make a document ready to file. Review every extracted value against the original and use the current GST Portal guidance or a qualified tax professional before filing.

We publish the controls we actually operate rather than claiming certifications we do not yet hold.

Official GST sources

Integrated Goods and Services Tax Act: Section 7 & 8, Central Board of Indirect Taxes and Customs. Determination of intra-state (CGST/SGST) vs inter-state (IGST) supplies.
CGST Rules: tax invoice particulars (Rule 46), Central Board of Indirect Taxes and Customs. Mandatory 16 invoice particulars and tax invoice format requirements.
Form GSTR-2B viewing and reconciliation FAQs, GST Portal. Auto-drafted ITC statement, downloads, cutoff dates, and book reconciliation.

Try a GST invoice or compare its storage, processing, and export limits.

The actual Dynamite Docs library import menu, with upload and Google Drive options.

The actual AI processing dialog showing the searchable model list and provider filters.

A purchase order beside its extracted text in the Text Editor.

A purchase order beside its structured details in the Table Editor.

A purchase order beside its extracted line items in the Table Editor.

A purchase order beside the Table Editor Totals tab, showing tax and the final total.

Purchase order text beside extracted document fields and confidence indicators.

The actual Export to Google Drive dialog with format, scope, file name and folder options.

CGST, SGST, and IGST tax split extraction: sample source document and illustrative field names and values — **01 / Sample field guide** — Illustrated field guide. Example values may differ from the downloadable sample.

Dynamite Docs product screenshot with a vendor invoice beside extracted fields — **02 / Product review workspace** — Invoice example showing the shared review controls. Fields vary by document type.

Tax calculation and breakdown errors cause bookkeeping mismatches

Intra-state sales require equal CGST and SGST splits, while inter-state transactions apply IGST. Recording the wrong tax type leads to ledger discrepancies.
Suppliers format tax tables differently: some use 3-column layouts, while others stack tax lines beneath each product.
Multi-rate invoices containing 5%, 12%, 18%, and 28% items create complex mathematical splits that simple tools flatten into an unstructured sum.
Small rounding differences or misread digits can cause invoice totals not to tie out to taxable amounts.

Document types this workflow handles

Intra-state tax invoices: equal CGST and SGST/UTGST splits
Inter-state tax invoices: integrated IGST rate and amount
Multi-rate purchase bills: mixed 5%, 12%, 18%, and 28% tax rates
Invoices with Compensation Cess: cess on motor vehicles and luxury goods

What gets extracted from the tax block

The tax split is captured as distinct, confidence-scored rate and amount fields tied to the place of supply:

Taxable value (subtotal): ₹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
Compensation Cess (rate · amount): 12% · ₹6,000.00
Place of Supply (POS): Maharashtra (27) / Karnataka (29)
Statutory supply regime: Intra-state / Inter-state
Mathematical tie-out status: Balanced (Taxable + Tax = Total)

Tax invoice, Mehta Steel Supplies, INV/2026-27/0188. Fictional sample document. — Downloadable sample: INV/2026-27/0188. Demonstration data for extraction practice.

A realistic example

Sample data. Not a real invoice or filing record.

A mixed batch of intra-state and inter-state invoices extracts into reconciled rate-and-tax columns:

Invoice #	Place of Supply	Taxable Value	CGST (9%)	SGST (9%)	IGST (18%)	Cess	Grand Total
INV/26-27/0144	27 - Maharashtra (Intra)	₹24,000.00	₹2,160.00	₹2,160.00	Not applicable	Not applicable	₹28,320.00
SI-2026-0881	29 - Karnataka (Inter)	₹1,86,000.00	Not applicable	Not applicable	₹33,480.00	Not applicable	₹2,19,480.00
EXP/2026/092	07 - Delhi (Inter)	₹50,000.00	Not applicable	Not applicable	₹14,000.00 (28%)	₹6,000.00	₹70,000.00

What to validate before export

Validation issue

Reconcile the tax split to taxable value, rate, and invoice total.

Limitation

The extractor does not decide which tax regime should apply.

Reviewed by Dynamite Docs content team. Last verified 2026-09-11.

Understanding GST tax splits and calculation checks

The printed tax split gives the extraction workflow its first clue, but it should not be the only basis for classification. Place-of-supply and supplier-location rules can be fact-specific. Capture the supplier GSTIN, buyer GSTIN, place-of-supply text, document type and printed tax labels together so the reviewer sees the context behind each amount.

Multi-rate invoices need both line-level and summary-level review. Calculate the expected tax for each taxable base and compare the sum with the printed tax summary. Keep discounts, freight, round-off and cess separate. If the difference is within a configured rounding tolerance, record it as such; do not silently force the values to balance.

A useful exception schedule distinguishes extraction problems from source-document questions. “Unreadable amount” means the image needs review. “Arithmetic variance” means the printed components do not add up. “Unexpected tax type” means the displayed split conflicts with the reviewer’s expectations. Those exceptions require different owners and should not be collapsed into one generic error.

Credit and debit notes also need sign handling. Preserve the document type and source amounts, then apply the reporting sign in a separate reviewed field. This prevents an adjustment from looking like an ordinary invoice simply because all values were printed as positive numbers.

Mathematical checks can highlight rounding differences, dropped digits and rows assigned to the wrong column. They cannot establish whether the rate, classification or GST treatment is legally correct. Retain the source document and reviewer decision with the exported schedule.

Tax breakdown with source review and data ownership

Every signed-in tier can connect a supported provider key. Free and Hobby own-key pages use monthly PE; Pro and Ultra own-key runs do not consume PE.

Digital PDFs may expose embedded text, while paper scans need visual extraction. Calculation checks help find exceptions, but the source remains the authority.

Reviewed tax rows can be exported to Excel, CSV or JSON, or pushed to Google Sheets. Map and test the file before using it in Tally, BUSY, Zoho Books or another accounting system.

Questions, answered

How does the system distinguish intra-state from inter-state invoices?

The workflow extracts supplier location, place-of-supply text and printed tax columns so a reviewer can assess the treatment. It does not make a final place-of-supply or intra-state versus inter-state determination.

How does it handle multi-rate invoices with different tax percentages?

Taxes are extracted at both the line-item level and summary level. Each product retains its specific rate and taxable amount, while the summary table confirms the total tax breakdown.

What happens if CGST and SGST amounts do not match?

The workflow can flag a difference between the displayed CGST and SGST values, such as ₹2,160 versus ₹2,168. The reviewer should check whether it is an extraction mistake, source arithmetic issue, rounding treatment or a transaction that needs specialist review.

Does extraction capture GST Compensation Cess?

Yes. When an invoice includes Compensation Cess (such as on passenger vehicles or luxury goods), cess is extracted into its own column rather than merged with IGST.