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<h1>Electronic Focal Point Branch centralizes GST collections through a designated bank branch; central settlement acts as E-FPB for NEFT/RTGS.</h1> Electronic Focal Point Branch (E-FPB) is a single nominated branch of an authorized bank designated to collect GST payments nationwide; it must open and maintain separate major head accounts for central, integrated and state/UT taxes, and any amount received is credited to the appropriate account. For electronic interbank transfers via NEFT/RTGS, the central banking settlement entity functions as the E-FPB to receive and route funds into the corresponding government accounts.