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of <h1>GSTN Enhances GST Framework with IT Infrastructure for Registration, Returns, and Taxpayer Services, Integrating with State Systems</h1> GSTN, or Goods and Service Tax Network, is a Special Purpose Vehicle established to support the GST framework by providing a shared IT infrastructure and services to governments, taxpayers, and stakeholders. Its functions include facilitating registration, processing returns, computing and settling IGST, matching tax payments with banking networks, generating MIS reports, analyzing taxpayer profiles, and managing input tax credit processes. GSTN is developing a common portal for registration, payment, and reporting, integrating it with existing tax systems, and building interfaces for taxpayers. It also develops back-end modules for 19 States and UTs, while other states develop their systems independently.
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