On 1 July 2020, Bhutan fully implemented the Goods and Services Tax Act 2020 (GST Act) to eliminate other indirect taxes resulting in double and triple taxation. The GST Act will enter into application on 1 January 2021. In this article, the author summarizes the main features of the GST Act, including the regulatory framework and administrative requirements. The author also highlights anti-avoidance GST provisions included in the GST Act in addition to offering some proposals for effective implementation of the GST legislation in Bhutan.