<h1>Unified indirect tax on supply streamlines compliance and shifts incidence to end consumption, urging e-invoicing and anti-fraud measures.</h1> GST is a unified indirect tax levied on supply that subsumes multiple indirect taxes to harmonize levies, place incidence on end consumption, streamline returns, refunds and ledgers, and deploy technological measures such as e-invoicing; administration emphasizes consensus decision-making, dual Centre-State implementation, training and SOPs, and enforcement against fake invoices to protect compliance and reputation.