Goods and Services Tax (GST) is an indirect tax introduced by the Government of India to replace multiple indirect taxes such as VAT, Service Tax, and Excise Duty. GST simplifies the tax structure by applying a single tax system across the country.

GST is applicable on the supply of goods and services and is collected at every stage of the supply chain.

GST registration is mandatory in the following cases:

• Businesses with turnover exceeding the prescribed threshold limit
  
  

• Businesses involved in interstate supply of goods or services
  
  

• E-commerce sellers
  
  

• Casual taxable persons
  
  

• Input service distributors
  
  

• Agents supplying goods on behalf of others