GST system architecture: GSTN hosts taxpayer-facing portal while states and Centre manage statutory backend and receive submitted data. GSTN will host taxpayer-facing core services on the GST Portal (registration, invoice upload, returns, payments), while statutory and enforcement functions (registration approval, return assessment, investigation, audit) are conducted by State and Central tax authorities. Frontend services are provided by GSTN and backend modules are to be developed and hosted by the tax authorities, though many States have asked GSTN to develop their backends; authorities hosting their own backends receive full taxpayer data for administrative use.
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.
GST system architecture: GSTN hosts taxpayer-facing portal while states and Centre manage statutory backend and receive submitted data.
GSTN will host taxpayer-facing core services on the GST Portal (registration, invoice upload, returns, payments), while statutory and enforcement functions (registration approval, return assessment, investigation, audit) are conducted by State and Central tax authorities. Frontend services are provided by GSTN and backend modules are to be developed and hosted by the tax authorities, though many States have asked GSTN to develop their backends; authorities hosting their own backends receive full taxpayer data for administrative use.
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