State GST accounting framework centralises GSTN challans, RBI e-scrolls and e-Treasury reconciliation for electronic ledgering. Creates an integrated GST accounting framework: GSTN as single source for authenticated challans and payments; RBI e-Kuber to consolidate bank luggage files and issue digitally signed e-scrolls and clearance memos; State e-Treasury/e-GRAS to ingest authenticated data, reconcile CIN/CPIN, post SGST accounting to head-wise ledgers, initiate MOEs and RAT bookings for discrepancies, and render monthly electronic accounts to the Accountant General; NIC, Commercial Tax Department and DTA to handle technical integration and domain support.
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Provisions expressly mentioned in the judgment/order text.
State GST accounting framework centralises GSTN challans, RBI e-scrolls and e-Treasury reconciliation for electronic ledgering.
Creates an integrated GST accounting framework: GSTN as single source for authenticated challans and payments; RBI e-Kuber to consolidate bank luggage files and issue digitally signed e-scrolls and clearance memos; State e-Treasury/e-GRAS to ingest authenticated data, reconcile CIN/CPIN, post SGST accounting to head-wise ledgers, initiate MOEs and RAT bookings for discrepancies, and render monthly electronic accounts to the Accountant General; NIC, Commercial Tax Department and DTA to handle technical integration and domain support.
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