| # GST Overview The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods, or service, or both in the supply chain process. If the GST functionality is implemented: The tax is collected by the state where the goods and services are consumed, as GST is a destination based tax. The same tax is applicable on the supply of goods, or service, or both. A single registration number is applicable at the state level. Input tax credit can be availed for the supply chain process. The returns filed are applicable for all the taxes. For more information, refer to Introduction to GST. |