It’s the Central Goods and Services Tax and falls under the 3 categories as defined under the newly amended tax regime to (or “intending to”) introduce a unified tax system. It comes under the Central Goods and Service Tax Act 2016.
It replaces the Central Excise tax as an integrated part of the GST. It will be collected at the end of the distribution cycle.
As defined by the government.
SGST or the States Goods and Services Tax is to be collected from the movement of goods and services from one state to another
There are 3 ways of making payments which are as follows:
Kindly note, that payment by the department officers can only be accepted in enforcement cases only.