<h1>Goods and Services Tax enables a unified national market and simplified compliance through return, ledger, and refund reforms.</h1> Goods and Services Tax creates a unified, technology-driven indirect tax regime by subsuming multiple central and state levies, reducing cascading of taxes, harmonising procedures, and enabling a seamless national market. Operational adjustments include rate rationalisation, consolidation of return filings, export refund facilitation, and outreach to MSMEs. Planned reforms introduce a New Return System with simplified forms for small taxpayers, a Single Cash Ledger, unified refund disbursal across refund heads, phased e invoicing for B2B, composition and threshold measures for small suppliers, and establishment of GST appellate tribunals.