GST-Goods and services tax, the name itself is saying that it is a tax levied on goods and services. It is a value added tax levied by the government on goods and services which are consumed by the consumers and are sold by the sellers. Goods and services tax is paid by the consumers in addition to the price of the product. Sellers will collect the amount after selling the goods and services i.e. the amount includes price of the product and GST. So GST is collected by the business and thereafter it is remitted to the government. Levying of tax on goods and services will generate revenue to the government in effect. Goods and services tax is the tax levied at the state level and national level i.e. GST is the tax levied by the state government and Integrated GST is the tax levied by the central government. The main objective of the levying GST is to reduce tax on tax i.e. double taxation. GST is consumer based tax as GST is paid ultimately by the consumer i.e. end user of the product. The main agenda of implementing GST is to have single tax structure right from manufacturing stage to the stage of delivering to the final consumer of the product. Implementation of GST has reduced the cascading effect of the previous structure. GST has replaced the many indirect taxes in India. The Goods and services Tax Act was passed in the parliament on 29th march 2017 and it came into effect on 1st July 2017. Digitising GST Compliances has certainly made it easier for many businesses to operate and it provides required data to GST Authorities to make reconciliation and documentation process easy and transparent. After the implementation of GST there are many issues have been taken place. Even though there are many issues with the implementation of GST, there are benefits of GST. This Study aims to see both the sides of a coin i.e. issues and implications of the GST.