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    <title>What are the Payments to be made in GST regime?</title>
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    <description>For intra state supplies, Central GST (CGST) and State/UT GST (SGST) are payable to their respective government accounts; for inter state supplies, Integrated GST (IGST) is payable and incorporates components of both CGST and SGST. Certain registered persons must also pay Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) where applicable, and taxpayers remain liable for interest, penalty, fees and other payments under the GST regime.</description>
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