GSTN portal provides taxpayer registration, returns, payments and shared IT infrastructure under government-controlled structure and GSP integration. GSTN is a not for profit SPV established to provide the common GST front end portal (registration, returns, payments, ledgers, analytics, e way bills) and, where agreed, back end interfaces for states; the Centre and States retain statutory functions while strategic government control over GSTN is ensured via board composition, special resolutions, shareholders agreements and deputation. GSTN was initially funded by a government grant and a user charge revenue model under which charges are shared equally by Centre and States; GSTN is designated the exclusive national agency for integrated indirect tax services and may engage MSPs and third party GSPs for system delivery and taxpayer interfaces.