GST system interface: GSTN hosts taxpayer-facing services while tax authorities retain statutory backend functions and hosting choices. Taxpayer-facing core services (registration, invoice upload, return filing, tax payment) are hosted by GSTN, while statutory functions (registration approval, return assessment, investigation, audit) are conducted by State and Central tax authorities through backend modules; GSTN provides the common frontend, and backend modules are either developed/hosted by individual governments or, in some states, developed by GSTN.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST system interface: GSTN hosts taxpayer-facing services while tax authorities retain statutory backend functions and hosting choices.
Taxpayer-facing core services (registration, invoice upload, return filing, tax payment) are hosted by GSTN, while statutory functions (registration approval, return assessment, investigation, audit) are conducted by State and Central tax authorities through backend modules; GSTN provides the common frontend, and backend modules are either developed/hosted by individual governments or, in some states, developed by GSTN.
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