The Goods and Service tax (GST) as introduced by the government is the culmination of all the indirect taxes to a single tax regime. The roll out of GST is to happen from the financial year 2017-18. GST being a single tax for both goods and services helps to remove all the deficiencies in the current tax structure and the cascading tax effect. Companies or firm or person buying or selling goods or providing services have to register themselves under GST to avail the benefits of input tax credit.
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