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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GSTN portal services centralize registration, payments, returns, reconciliation and analytics to support taxpayers and tax authorities.</h1> The document defines the scope of GSTN services via the Common GST Portal: registration and migration, payment management and bank integration, return filing and processing, taxpayer account management, tax authority ledger management, computation and settlement of intergovernmental tax flows including IGST clearing, import GST reconciliation with Customs EDI integration, interface maintenance with tax systems, MIS and business intelligence, analytics and training for stakeholders, and research into best practices.

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