Goods & Service Tax (GST) is a destination based consumption tax. It is a single tax in lieu of multiple taxes with a dual levy by the central as well as state governments under a common law. The most striking features of the new tax regime includes broad tax base, seamless input tax credit, IGST on interstate trade, reverse charge mechanism, E-way bill systems, GSTN, etc. The concept of supply, multiple rates structure, Classification issues, restrictive input tax credit, place of supply provisions, refund of export tax, etc. are already creating disputes and compliance complications. Tax MACS, the GST experts would attempt to help you for a hassle free tax compliance by undertaking the following :