Heralded as “one tax for one country’, the Goods and Services Tax (GST) came into effect on 1st July, 2017. It is a consolidated indirect tax which has replaced a plethora of indirect taxes existing before it. GST is a comprehensive, multi-staged, destination-based tax that is levied on every value addition. However, due to this very nature, it has caused a lot of confusion for consumers and traders alike. Despite various awareness and sensitization undertaken by the Government to apprise concerned parties about the effects of GST and the procedures involved in it, there is still a lot to be learnt for a smooth implementation of this type of taxation. Hence, the present primer will acquaint you with the nitty gritty of GST in light of one year of its effective operation and how it is revolutionized the indirect tax regime in India.