GSTN IT infrastructure enables centralized registration, return processing, IGST settlement, input tax credit matching and integration with tax systems. GSTN is a Special Purpose Vehicle providing shared IT infrastructure and services for GST implementation, including facilitating registration, forwarding returns to authorities, computing and settling inter-state tax, matching tax payments with banking networks, producing MIS and taxpayer analyses, and operating the matching engine for input tax credit matching, reversal and reclaim; it is developing a common GST portal and back-end modules while coordinating integration with state systems.
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Provisions expressly mentioned in the judgment/order text.
GSTN IT infrastructure enables centralized registration, return processing, IGST settlement, input tax credit matching and integration with tax systems.
GSTN is a Special Purpose Vehicle providing shared IT infrastructure and services for GST implementation, including facilitating registration, forwarding returns to authorities, computing and settling inter-state tax, matching tax payments with banking networks, producing MIS and taxpayer analyses, and operating the matching engine for input tax credit matching, reversal and reclaim; it is developing a common GST portal and back-end modules while coordinating integration with state systems.
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