Electronic Focal Point Branch: banks must designate a single branch to collect GST and allocate receipts correctly. An Electronic Focal Point Branch (E-FPB) is a single designated branch of an authorized bank nominated for pan India GST collections; it must open separate major head accounts for CGST, IGST and SGST for each State/UT and credit amounts received to the appropriate account. For NEFT/RTGS transactions the central banking authority functions as the E-FPB.