GSTN provides the Common GST Portal frontend for registration, returns, payments and secure taxpayer data services. GSTN is a not for profit SPV providing the Common GST Portal frontend-registration, returns, payments, ledger management, IGST settlement, MIS/analytics-and enabling GSP integration; governance combines 49% government strategic control with private investment, a 14 member board and a user charge revenue model shared equally by Centre and States, while backend statutory functions remain with tax authorities and data security is ensured by RBAC and encryption.