As its name indicate the GST means Good and Service Tax. It’s a major tax reform in India and implementing the GST for merged all the indirect tax (VAT, Service Tax, Excise Duty, Octroi, etc) in one Tax i.e GST. The main object of the Govt to implementing the GST is One Nation, One Tax and abolishes all the Indirect taxa applicable in separate-2 states.
The GST was introduced in India on 1 st July 2017 and all the GST number is based on PAN number and you should apply separate GST number for each state. All the entities involved in manufacturing, buying, the supply of goods, and supply of services are required GST Registration.