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.

---

---

---