Shared Tax IT Infrastructure enables a uniform taxpayer interface and inter state settlement mechanism for indirect tax integration. GSTN was established to provide a common shared IT infrastructure and uniform taxpayer interface that integrates Centre and State indirect tax systems, standardizes formats and interfaces, and supplies a robust IT backbone to capture, process and exchange information among taxpayers, States, the Central Government, banks and the central monetary authority to enable inter state tax settlement and coordinated indirect tax administration.
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Provisions expressly mentioned in the judgment/order text.
Shared Tax IT Infrastructure enables a uniform taxpayer interface and inter state settlement mechanism for indirect tax integration.
GSTN was established to provide a common shared IT infrastructure and uniform taxpayer interface that integrates Centre and State indirect tax systems, standardizes formats and interfaces, and supplies a robust IT backbone to capture, process and exchange information among taxpayers, States, the Central Government, banks and the central monetary authority to enable inter state tax settlement and coordinated indirect tax administration.
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