GST is an indirect tax that replaced a host of other indirect taxes that were prevalent in India. It was launched in the year 2017. Since then, goods and services have been taxed under a single legislation called GST. In simple terms, GST is a form of tax that a customer pays when he or she purchases any goods or services. Here the tax is not paid directly by the customer to the government but is levied on the manufacturer or seller of goods or provider of services. Registration under GST is necessary for business entities who fall under the eligibility criteria for GST Registration.