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After years of deliberation and negotiations between the Central and State Governments, the Constitution (122nd Amendment) Bill, 2014, was introduced in the Parliament. The Bill aimed to amend the Constitution to enable the implementation of GST. The Constitution Amendment Bill was passed by the Lok Sabha in May, 2015.
Once you have an ABN, you can register for GST: via Online services for business. by phone on 13 28 66. through your registered tax agent or BAS agent. by completing the Add a new business account (NAT 2954) form ? order a form using our publication ordering service .
To answer this, we follow the place-of-supply rules, which means that if the customer is located outside of Canada, no GST needs to be charged. If an American or international customer has a delivery location based in Canada, GST rules will apply based on the province of address.