GST is a Value-added Tax (VAT) is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level.

In GST there are 19 forms for filing of returns by tax payers. All these forms are required to be filled online on the GST portal.

GST will replace all Central level taxes such as excise, service tax, customs duty as well as state level taxes like VAT, CST, entertainment tax among others.