There are 4 circumstances when GST comes into picture while accounting transection

1. Procurement /purchases of goods and or services
2. Supply or sale of goods and or services
3. Sale or procurement of goods or services under reverse charge mechanism
4. Payment of GST
   Under GST law availment of credit and utilization of such credit while making payment of GST thus we need to segregate tax paid on procurement of goods and or services formally known as “input GST” and tax payable on supply of goods and or services as well as tax paid or payable on reverse charge mechanism
   Thus we need to segregate tax and therefore we need to create following ledger
   a. Input CGST
   b. Input SGST
   c. Input IGST
   d. Output CGST
   e. Output SGST
   f. Output IGST

Let’s understand one by one