At present, indirect taxes like excise tax, sales tax, entertainment duty, VAT, octroi tax, and customs duty are levied in India but with the implementation of GST, only one “Goods and Services Tax” is being levied in place of all these indirect taxes. . By doing this, we have become the 166th member of the list of 165 countries in which GST Registration is applicable. Even many people are hardly aware that GST is applicable in Pakistan too. The Goods and Services Tax is an indirect tax, due to which the markets of India have been integrated today and the Indian economy has been transformed into a single market on a firm basis. Due to which it has become easy to do business in India. Whereas some companies have benefited from the introduction of GST and some companies have suffered.

GST Return filing is a tax that has integrated the isolated market across the country into a common market, which is levied only on value addition at each stage. The introduction of the Goods and Services Tax (GST) has brought many benefits.