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Goods and Services Tax (GST) payment is a crucial aspect of the taxation system adopted by many countries worldwide, aimed at streamlining and simplifying the tax structure. GST replaces multiple indirect taxes levied by the state and central governments, thereby creating a unified tax regime. This system ensures that taxes are levied at each stage of the supply chain, allowing for the seamless flow of input tax credit while eliminating the cascading effect of taxes. gst payment date 2024 canada revenue gst hst netfile cra gst business phone number gst/hst credit calculator