What is GSTN?

The Goods and Services Tax Network (GSTN) is non-profit, non- governmental company indorsed together by the central and state governments. GSTN is the interface between the government and the taxpayers. Compliance requirements such as registration, taxes payment, return filing etc. is performed online, all these services are provided by the GSTN. GSTN offer shared IT infrastructure and services to both central and state governments including taxpayers and other stakeholders.

The fundamental services required by taxpayers, like registration, taxes payment, return filing etc. are hosted on GSTN. Though, all the legislative functions such as registration approval return assessment, audit, and investigation etc. are conducted by the tax authorities of States and Central governments.

GSTN deliver the following services through the common GST Portal:

  • Taxpayer Registration
  • Payment Management
  • Return: Filing & Processing
  • ITC (Input Tax Credit) Matching
  • Reverse ITC
  • IGST Settlement
  • Taxpayer Management: Account Details, Notifications, Status Update, and Tacking
  • Tax Authority Account Management
  • MIS Reports

GST portal frontend (GUI) is provided by GSTN. However, the backend modules for application and return processing is developed independently by 9 states and central government themselves and other 27 states backend are being developed by GSTN. For the taxpayers’ ease, GSTN provides the option of using third-party applications.

The GST portal (www.gst.gov.in) will be one single common portal for all GST related services such as taxpayer registration, invoice uploading, returns filing on required dates for each type of return, GST payment by creating challan and integration with agency banks, electronic credit ledger, MIS reports etc. GSTN is accessible over the Internet for taxpayers and their CAs/Tax advocates etc. and over Intranet for Tax Officials. Common GST portal offers the connection to all state commercial tax departments, central tax authorities, taxpayers, banks and other stakeholders.