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What is Gst Registration
The Goods and Service Tax is a single indirect tax, which subsumes most of the Central and State taxes such as the Value Added Tax (VAT), excise duty, service tax, central sales tax, additional customs duty and special additional customs duty. For levying GST government introduced Constitution 122ndConstitutional Amendment Bill in the Parliament. The bill was passed by the Parliament in August 2016 and was sent for ratification by states. After being ratified by 19 states, it received President assent on September 8, 2016, and published as Constitution (101st Constitutional Amendment) Act, 2016. The act confers power on both i.e., the Parliament and the State legislatures to make laws for levying GST on a supply of goods and services on the same transaction. The GST is considered as single biggest tax reform in India’s indirect tax structure since independence.
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Documents for Registration