GST is not just a tax reform it’s a major business process reform. Hence, it’s important to re-structure the business processes in alignment with the provisions of GST law. Goods and Services Tax is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. GST is levied on the supply of goods and services. GST in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. The objective of GST is to achieve the ideology of ONE NATION, ONE TAX.