Basics of GST

Key requirements

Begin with how GST works and the registration rules, then review invoices, public price displays and records. The learning course provides a staged introduction, while detailed pages govern the actual transaction. The hub also links BCRS deposit treatment, where the refundable container deposit is separate from the beverage’s GST base. Keep standard-rated, zero-rated, exempt and out-of-scope codes distinct. A business’s collection and claim rights depend on its effective registration and conditions, rather than the fact that it pays GST to a supplier.