GSTN services will include registration, payment and return processing, taxpayer and ledger management, settlement and analytics functions. GSTN will provide, via the Common GST Portal, registration (including migration and PAN-based registration), payment management with banking integration, return filing and processing, taxpayer account and ledger management, IGST settlement and clearing house functions, import GST reconciliation with Customs EDI integration, MIS and analytics, interface maintenance with tax administrations, and stakeholder training and research.
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Provisions expressly mentioned in the judgment/order text.
GSTN services will include registration, payment and return processing, taxpayer and ledger management, settlement and analytics functions.
GSTN will provide, via the Common GST Portal, registration (including migration and PAN-based registration), payment management with banking integration, return filing and processing, taxpayer account and ledger management, IGST settlement and clearing house functions, import GST reconciliation with Customs EDI integration, MIS and analytics, interface maintenance with tax administrations, and stakeholder training and research.
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