Instead of receiving tax on your income from you at a later date, the govt wants the payers to deduct tax beforehand and deposit it with the govt

In a normal scenario, the seller charges GST to customer & remits it to the Government. In some cases, the buyer pays GST directly to the Government.

GST is the biggest tax-related reform in the country bringing uniformity in the taxation structure and eliminating the cascading of taxes that was levied in the past