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<h1>GSTN IT infrastructure enables shared registration, returns, payment interfaces and input tax credit matching for GST compliance.</h1> The GSTN is a Special Purpose Vehicle providing shared IT infrastructure and services for GST, operating a common portal for registration, payment, returns and MIS, integrating with banking and tax administration systems, and performing backend functions including forwarding returns, computing and settling inter-state tax flows, matching payment details and input tax credit reconciliation, and supplying analytical reports and taxpayer profiles.