GST common portal centralises taxpayer registration, invoice upload, returns filing, payments, ledgers and analytics for compliance. The GST common portal is a single internet-accessible interface that centralises taxpayer registration, invoice upload and auto-drafting of purchase registers, periodic GST returns filing, integrated tax payment with agency banks, and the maintenance of ITC and Cash Ledgers and a Liability Register, together with MIS reporting and BI/Analytics for tax administration.
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Provisions expressly mentioned in the judgment/order text.
GST common portal centralises taxpayer registration, invoice upload, returns filing, payments, ledgers and analytics for compliance.
The GST common portal is a single internet-accessible interface that centralises taxpayer registration, invoice upload and auto-drafting of purchase registers, periodic GST returns filing, integrated tax payment with agency banks, and the maintenance of ITC and Cash Ledgers and a Liability Register, together with MIS reporting and BI/Analytics for tax administration.
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