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FAQ's

GSTN is the backbone of the Common Portal which is the interface between the taxpayers and the government. The entire process of GST from registration to the filing of returns is done online. It has to support about 3 billion invoices per month and the subsequent return filing for 90 to 95 lakh taxpayers. The GSTN handles various returns, Registrations, Payments and Refunds. Creation of common and shared IT infrastructure for functions facing taxpayers has been assigned to GSTN and these are filing of registration application, filing of return, creation of challan for tax payment, settlement of IGST payment (like a clearing house), generation of business intelligence and analytics. All statutory functions to be performed by tax officials under GST like approval of registration, assessment, audit, appeal, enforcement etc. will remain with the respective tax departments.

Goods and Services Tax Network (GSTN) is a Section 8 (under new Companies Act, not for profit companies are governed under section 8), non-Government, private limited company. It was incorporated on March 28, 2013. The Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST). The GSTN owns and operates the hardware and software of the Goods and Services Tax network. GSTN manages the entire IT system of the GST portal and the underlaying databases. This portal is used by the government to track each and every transaction in goods as well as services in India and provides the taxpayers with a robust system to meet all the service related need under GST. All the returns are to be filed on this web portal.

GST is a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It replaced all indirect taxes levied on goods and services by states and Central. Businesses are required to obtain a GST Identification Number in every state they are registered.

Goods and Service Tax Network is entitled to act as a nodal agency for fulfilling all the IT backbone infrastructure requirement of GST. The GSTN Portal like GSP will be at the front-end of the GST – IT ecosystem for all the taxpayers across the nation. To enable Goods and Service Tax, GSTN approved or authorized few of the companies to become GST Suvidha Provider (GSP) under GSTN. As of now there are 29 GSPs as per the GST website. These approved GSPs include Cygnet Infotech, EY, Deloitte, TCS and Masters India etc.

GST Suvidha Kendra are the GST Facilitation Centres appointed and Approved by GSPs, these centres will cater to Businesses either big or small and take care of their GST Compliance needs in a cost effective manner. GST Suvidha Kendra caters all GST related services including GST registration, GST return filingto business nearby you.