{"id":4165,"date":"2020-03-27T10:25:09","date_gmt":"2020-03-27T10:25:09","guid":{"rendered":"https:\/\/commerceiets.com\/?p=4165"},"modified":"2020-03-27T10:25:09","modified_gmt":"2020-03-27T10:25:09","slug":"gst-network-goods-and-service-tax-network","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/","title":{"rendered":"GST NETWORK"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#GST_NETWORK\" title=\"GST NETWORK\">GST NETWORK<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#STRUCTURE_OF_GST_NETWORK\" title=\"STRUCTURE OF GST NETWORK \">STRUCTURE OF GST NETWORK <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#SALIENT_FEATURES_OF_THE_GST_NETWORK\" title=\"SALIENT FEATURES OF THE GST NETWORK \">SALIENT FEATURES OF THE GST NETWORK <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#FUNCTIONS_OF_GST_NETWORK\" title=\"FUNCTIONS OF GST NETWORK \">FUNCTIONS OF GST NETWORK <\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#Registration\" title=\"Registration\">Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#Invoice_Matching\" title=\"Invoice Matching\">Invoice Matching<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#Return_Filing\" title=\"Return Filing\">Return Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#Taxpayer_Profile_Analysis\" title=\"Taxpayer Profile Analysis\">Taxpayer Profile Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#Additional_Duties\" title=\"Additional Duties\">Additional Duties<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/#GST_NETWORK_INFRASTRUCTURE\" title=\"GST NETWORK INFRASTRUCTURE\">GST NETWORK INFRASTRUCTURE<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"has-text-align-center wp-block-heading\" id=\"gst-network\"><span class=\"ez-toc-section\" id=\"GST_NETWORK\"><\/span><strong>GST NETWORK<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n\n\n\n<p>GSTN stands for Goods and Service Tax Network (GST Network). It is a non-profit, non-government company jointly promoted by central and state governments. This organization is responsible for providing shared IT, infrastructure and services to central and state governments, taxpayers and other stakeholders.<\/p>\n\n\n\n<p>All the front \u2013 end\nactivities carried out by a taxpayer on the GST portal like filing returns,\nmaking tax payments, registering for GST etc. are provided by the GSTN. This\nmeans that GSTN acts as an interface between the government and taxpayers.<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"structure-of-gst-network\"><span class=\"ez-toc-section\" id=\"STRUCTURE_OF_GST_NETWORK\"><\/span><strong>STRUCTURE OF GST NETWORK <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"293\" height=\"172\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/02\/download-24.jpeg\" alt=\"\" class=\"wp-image-5362\"\/><figcaption><strong>GST NETWORK<\/strong><\/figcaption><\/figure>\n\n\n\n<p>Private players own 51%\nshare in the GSTN, and the rest is owned by the government.&nbsp;The authorized\ncapital of the GSTN is&nbsp;\u20b910 crore (US$1.6&nbsp;million), of which 49% of\nthe shares are divided equally between the Central and State governments, and\nthe remaining is with private banks.<\/p>\n\n\n\n<p>The GSTN has also been\napproved for a non-recurring grant of Rs. 315 crores.&nbsp;The contract for\ndeveloping this vast technological backend was awarded&nbsp;to&nbsp;Infosys in\nSeptember 2015.<\/p>\n\n\n\n<p>The GSTN is chaired by Mr.\nNavin Kumar, an Indian Administrative Service servant (1975 batch), who has\nserved in many senior positions with the Govt. of Bihar, and the Central Govt.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>SHAREHOLDER<\/strong><strong><\/strong>\n  <\/td><td>\n  <strong>SHAREHOLDING<\/strong><strong><\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>Central Government<\/strong>\n  <\/td><td>\n  24.5%\n  <\/td><\/tr><tr><td>\n  <strong>State Governments &amp; EC<\/strong>\n  <\/td><td>\n  24.5%\n  <\/td><\/tr><tr><td>\n  <strong>HDFC<\/strong>\n  <\/td><td>\n  10%\n  <\/td><\/tr><tr><td>\n  <strong>HDFC Bank<\/strong>\n  <\/td><td>\n  10%\n  <\/td><\/tr><tr><td>\n  <strong>ICICI Bank<\/strong>\n  <\/td><td>\n  10%\n  <\/td><\/tr><tr><td>\n  <strong>NSE Strategic Investment Co<\/strong>\n  <\/td><td>\n  10%\n  <\/td><\/tr><tr><td>\n  <strong>LIC Housing Finance Ltd<\/strong>\n  <\/td><td>\n  11%\n  <\/td><\/tr><tr><td>\n  <strong>Total<\/strong><strong><\/strong>\n  <\/td><td>\n  <strong>100%<\/strong>\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"salient-features-of-the-gst-network\"><span class=\"ez-toc-section\" id=\"SALIENT_FEATURES_OF_THE_GST_NETWORK\"><\/span><strong>SALIENT FEATURES OF THE GST NETWORK <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The GSTN is a complex IT\ninitiative. It will establish a uniform interface for the taxpayer and also\ncreate a common and shared IT infrastructure between the Centre and States.<\/p>\n\n\n\n<ol><li><strong>Trusted National Information\nUtility<\/strong><\/li><\/ol>\n\n\n\n<p>The GST Network has been deemed to be a trusted National\nInformation Utility(NIU). This essentially means that the network is in charge\nof providing reliable, robust, as well as, efficient IT infrastructure and\ninformation passing.<\/p>\n\n\n\n<ul><li><strong>Handles Complex Transactions<\/strong><\/li><\/ul>\n\n\n\n<p>GST is a destination based\ntax. The adjustment of IGST (for inter-state trade) at the government level\n(Centre &amp; various states) will be extremely complex, considering the sheer\nvolume of transactions all over India. A rapid settlement mechanism amongst the\nStates and the Centre will be possible only when there is a strong IT\ninfrastructure and service backbone which captures, processes and exchanges\ninformation.<\/p>\n\n\n\n<ul><li><strong>All Information Will Be\nSecure<\/strong><\/li><\/ul>\n\n\n\n<p>The government will have\nstrategic control over the GSTN, as it is necessary to keep the information of\nall taxpayers confidential and secure. The Central Government will have control\nover the composition of the Board, mechanisms of Special Resolution and\nShareholders Agreement, and agreements between the GSTN and other state\ngovernments. Also, the shareholding pattern is such that the Government\nshareholding at 49% is far more than that of any single private institution.<\/p>\n\n\n\n<ul><li><strong>Expenses Will Be Shared<\/strong><\/li><\/ul>\n\n\n\n<p>The user charges will be\npaid entirely by the Central Government and the State Governments in equal\nproportion (i.e. 50:50) on behalf of all users. The state share will be then\napportioned to individual states, in proportion to the number of taxpayers in\nthe state.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>VOLUME OF<\/strong>&nbsp;<strong>EXPENSES<\/strong>\n  <\/td><td>\n  <strong>TYPE OF\n  EXPENSES<\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>Maximum expenses<\/strong>\n  <\/td><td>\n  IT\n  system designed by Infosys\n  <\/td><\/tr><tr><td>\n  <strong>2nd part<\/strong>\n  <\/td><td>\n  Fraud Analytics Tools, security audit and\n  other security functions(will be outsourced based on tender)\n  <\/td><\/tr><tr><td>\n  <strong>3rd part<\/strong>\n  <\/td><td>\n  Operating\n  expenses such as salary, rent, office expenses, internal IT facilities\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul><li><strong>Payment\n<\/strong><\/li><\/ul>\n\n\n\n<p>The\nGST network has enabled the taxpayers to avail the option of payment through\nonline methods.<\/p>\n\n\n\n<ul><li>Online payment can be done via the option of internet banking. The RBI has allocated certain banks (Agency Banks ) with the authority to collect payments made in favour of GST. The taxpayer will need to make payment by selecting from a list of the agency banks authorized to collect the tax. After that, the taxpayer needs to login to the respective bank\u2019s online portal and make the payment and download the challan generated for said payment of GST.<\/li><li>Offline- It is  not mandatory that the taxpayers have to make an online payment always. The government has also facilitated the provision of payment of GST  offline via \u201cover the counter\u201d payments. You can head over to your respective bank make the payment for GST. Bank will further notify the RBI as well as the GST portal to update relevant details.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"functions-of-gst-network\"><span class=\"ez-toc-section\" id=\"FUNCTIONS_OF_GST_NETWORK\"><\/span><strong>FUNCTIONS OF GST NETWORK <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GSTN is the backbone of the\nCommon Portal which is the interface between the taxpayers and the government.\nThe entire process of GST is online starting from registration to the filing of\nreturns.<\/p>\n\n\n\n<p>It has to support about 3\nbillion invoices per month and the subsequent return&nbsp;filing for&nbsp;65 to\n70 lakh taxpayers.<\/p>\n\n\n\n<p>The GSTN will handle:<\/p>\n\n\n\n<ul><li>Invoices<\/li><li>Various <a href=\"https:\/\/commerceiets.com\/gst-returns\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"returns (opens in a new tab)\">returns<\/a><\/li><li>Registrations<\/li><li>Payments &amp; Refunds<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"registration\"><span class=\"ez-toc-section\" id=\"Registration\"><\/span><strong>Registration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The\nGST network is an online portal which can help the taxpayer looking to&nbsp;register\nGST&nbsp;under the new taxation laws. GSTN issues the GST\nIdentification Number to the respective taxpayer and updates the information\nwith respective Tax authorities once the registration has been verified.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"invoice-matching\"><span class=\"ez-toc-section\" id=\"Invoice_Matching\"><\/span><strong>Invoice Matching<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>GST network basically tallies the purchase invoices with the sale invoices to check for discrepancies and matches them so that the taxpayers can avail the benefits of&nbsp;<a href=\"https:\/\/commerceiets.com\/input-tax-credit-in-gst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Input Tax Credit (opens in a new tab)\">Input Tax Credit<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"return-filing\"><span class=\"ez-toc-section\" id=\"Return_Filing\"><\/span><strong>Return Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The\nGST network forwards and processes the returns to both the central and state\ntax authorities. in GSTN, there is a unified common return filing for all types\nof GST i.e.&nbsp;CGST (Central GST),&nbsp;SGST\n(State GST),&nbsp;IGST (Integrated GST).\nThis eliminated the need for filing multiple returns.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"taxpayer-profile-analysis\"><span class=\"ez-toc-section\" id=\"Taxpayer_Profile_Analysis\"><\/span><strong>Taxpayer Profile Analysis<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>When the taxpayer wishes to\nregister for GST, their particular details are verified, and the details are\nthen put forth to the Central as well as the state government tax authorities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"additional-duties\"><span class=\"ez-toc-section\" id=\"Additional_Duties\"><\/span><strong>Additional Duties<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In addition to managing the\nbasic tax filing and tax returns, there are a few responsibilities which come\nalong with managing taxation, these are as follows:<\/p>\n\n\n\n<ul><li>Computation of IGST and Settlement<\/li><li>Integrating Banking Network with tax payment details<\/li><li>Manage Computation Engine of Input Tax Credit<\/li><li>Submit MIS reports to the Government<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"gst-network-infrastructure\"><span class=\"ez-toc-section\" id=\"GST_NETWORK_INFRASTRUCTURE\"><\/span><strong>GST NETWORK INFRASTRUCTURE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"526\" height=\"374\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/image-95.png\" alt=\"GST NETWORK\" class=\"wp-image-4167\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/image-95.png 526w, https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/image-95-300x213.png 300w\" sizes=\"(max-width: 526px) 100vw, 526px\" \/><figcaption>GST NETWORK<\/figcaption><\/figure>\n\n\n\n<p>The\nGST portal developed by the GST network serves as a front-end to the IT\necosystem of tax payment in India. The IT systems of the CBEC (Central Board of\nIndirect Taxes and Customs) and individual state tax departments will function\nas a back-end to the systems. The CBEC and State systems will act as an\nintermediary for the following tax administration processes: registration\napproval, assessment, audit adjudication.<\/p>\n\n\n\n<p>The\nfront end system of GSTN will provide for the following functions :<\/p>\n\n\n\n<ul><li>Filing\n     Registration Application<\/li><li>Filing\n     returns<\/li><li>Challan\n     Creation for Tax Payment<\/li><li>IGST\n     payment settlement<\/li><li>Generation\n     of Business Intelligence and Analytics<\/li><\/ul>\n\n\n\n<p>Item-level\ndetails in invoices with the reconciliation of sales register with\nauto-populated purchase register and auto reversals will be key data processing\nrequirement under GST compliance. Having the ability to reconcile invoices with\nsales registers, auto-populated purchase registers, and ITC reversals will be\nessential under GST compliance.<\/p>\n\n\n\n<p>Sale and purchase transactions data that will be uploaded by the taxpayer to the GSTN portal will, for the first time, contain a Combination Key comprised of the supplier\u2019s GSTIN, invoice number, financial year, and HSN\/SAC Code. This will make each line in GST database unique. Correct data entry of this key field will, therefore, be very important for taxpayer compliance. Wrong data feeding in this important field may result in mismatches between seller information and the buyer\u2019s claim for GST credit, and, unless rectified, eventual denial of credit to the buyer. For this aspect of GST compliance, support from enriched APIs (Application Programming Interfaces) is of great value to taxpayers.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>GST NETWORK GSTN stands for Goods and Service Tax Network (GST Network). It is a non-profit, non-government company jointly promoted by central and state governments. This organization is responsible for providing shared IT, infrastructure and services to central and state governments, taxpayers and other stakeholders. All the front \u2013 end activities carried out by a&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/gst-network-goods-and-service-tax-network\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;GST NETWORK&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":4168,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4165"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=4165"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4165\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/4168"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=4165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=4165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=4165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}