GST Network

1. GST NETWORK
(GSTN)

2. Goods and Services Tax Network (GSTN) has built
indirect taxation platform for GST to help taxpayers in
India to prepare, file returns, make payments of
indirect tax liabilities and do other compliances. It
provides IT infrastructure and services to the central
and state governments, taxpayers and other
stakeholders for implementation of the goods and
services tax (GST) in India.

3. The GST system project is a unique and complex IT initiative as
it is established for the first time as a uniform interface for the
taxpayer under indirect taxes through a common and shared IT
infrastructure between the Centre and States. The Centre and
State indirect tax administrations which used to work under
different laws, regulations, procedures and formats and
consequently the IT systems worked as independent sites, were
integrated into one system with uniform formats and interfaces
for taxpayers and other external stakeholders. GSTN provides a
strong IT infrastructure and service back bone which enables
capture, processing and exchange of information amongst the
stakeholders (including taxpayers, states and central
governments, accounting offices, banks and RBI).

4. GSTN DATA

6. GOODS AND SERVICE TAX (GST)
Goods and service tax (GST) was the largest indirect tax reform in the history of
India. The reform mandated integration of entire nation’s diverse tax portfolio into a
single taxation system. This brought upon a massive complexity in developing an IT
platform, to handle not only the diverse tax systems of 36 states/union territories &
union government, but also needed providing a single interface for more than a
crore taxpayers’ for their GST compliance functions. Goods and services tax network
(GSTN) was entrusted to build such a platform to service the need of diverse set of
stakeholders. The responsibilities include and not limited to the following:
GST system application design, development and operation
Taxpayer migration from erstwhile regime to GST regime
IT infrastructure procurement, commissioning with state-of-an-art security
apparatus

7. Systemic resilience against failures and disaster recovery
mechanism
Helpdesk setup and operations
Training and capacity building
GST eco-system creation and management (gsps)
Backend system for 27 states/uts for assessments, appeal etc.
GST was successfully rolled out on 1st of july, 2017.

8. E-WAY BILL
Overview
E-way bill is an electronic document generated on the e-way bill portal evidencing
movement of goods. It has two components-part A comprising of details of GSTIN of
recipient, place of delivery (PIN code), invoice or challan number and date, value of goods,
HSN code, transport document number (goods receipt number or railway receipt number or
airway bill number or bill of lading number) and reasons for transportation; and part B
comprising of transporter details (vehicle number). As per rule 138 of the CGST rules, 2017,
every registered person who causes movement of goods (which may not necessarily be on
account of supply) of consignment value more than rs. 50000/- is required to furnish above
mentioned information in part A of e-way bill. The part B containing transport details helps
in generation of e-waybill.

9. E-WAY BILL
Who should generate the e-way bill and why?
E-way bill is to be generated by the consignor or consignee himself if the transportation is being
done in own/hired conveyance or by railways by air or by vessel. If the goods are handed over to
a transporter for transportation by road, e-way bill is to be generated by the transporter. Where
neither the consignor nor consignee generates the e-way bill and the value of goods is more than
rs.50,000/- it shall be the responsibility of the transporter to generate it. Further, it has been
provided that where goods are sent by a principal located in one state to a job worker located in
any other state, the e-way bill shall be generated by the principal irrespective of the value of the
consignment. Also, where handicraft goods are transported from one state to another by a person
who has been exempted from the requirement of obtaining registration, the e-way bill shall be
generated by the said person irrespective of the value of the consignment.

10. E-INVOICE
BACKGROUND
The GST council, in its 37th meeting on 20th september 2019, has recommended introduction of
electronic invoice (‘e-invoice’) in GST in a phased manner.
Gst e-invoice system is a path-breaking initiative which is going to revolutionize the way businesses
interact with each other. It will be yet another milestone in india’s journey in enhancing ease of
doing business.
‘E-invoicing’ essentially involves reporting details of specified gst documents to a government-notified
portal and obtaining a reference number.
E-invoicing has many advantages for businesses such as standardisation, inter-operability, auto-
population of invoice details into gst return and other forms (like e-way bill), reduction in processing
costs, reduction in disputes, improvement in payment cycles and thereby improving overall business
efficiency.
Huge advancements in technology sophistication, increased penetration of internet along with
availability of computer systems at reasonable cost has made ‘e-invoice’, a popular choice worldwide.

11. TINXSYS
OVERVIEW
• Tax Information Exchange System (TINXSYS) Is A Centralized System Facilitating Information Exchange
Among Commercial Tax Departments (Ctds) Of All States For Better Administration Of Inter-state Trade.
• In Order To Facilitate Tracking Of Inter-state Trade And Gather Meaningful Business Intelligence On
Trends In Inter-state Trade, The Empowered Committee Of State Finance Ministers (Ec), In 2004,
Established Tax Information Exchange System (Tinxsys), Which Is A Common Technology Platform
Connecting The Systems Of Commercial Tax Departments (Ctds) Of 34 States And Union Territories (Uts)
Of India, Excluding Andaman & Nicobar And Lakshadweep.
• Tinxsys Is The Repository Of Information Pertaining To Dealers In Various States, Registered Under The
Central Sales Tax (Cst) Act. Dealers Can Use TINXSYS To Verify The Counter Party Dealer In Any Other
State.
• Apart From Dealer Verification, Commercial Tax Department Officials Can Use Tinxsys For Verification
Of Statutory Forms Issued By Various State Commercial Tax Departments, Submitted By The Dealers In
Support Of Their Claim For Concessions.
• Tinxsys Also Provides Management Information System (Mis) And Business Intelligence (Bi) Reports For
Monitoring Of Inter-state Trade/Movement By Commercial Tax Departments And Empowered Committee
Of State Finance Ministers (Ec).

12. INVOICE INCENTIVISATION
OVERVIEW
֍ Mera Bill Mera Adhikaar Is Conceptualised As Scheme Which Incentivises
Citizens & Consumers To Ask For Genuine Invoices From The Seller When
Making Business To Consumer (B2C) Purchase Of Goods Or Services, Which Are
Under The Purview Of Goods And Services Tax. This Would Serve The Objective Of
Encouraging Tax Compliant Behaviour, In The Business To Consumer (B2C) Stage
Of The Transactions, By The Consumers & Business Across India.
֍ Gstn, With It’s Partner For This Application (M/S E-connect Solutions Pvt. Ltd.), Is
Developing A Technology Platform Which Will Enable Citizens To Register
Themselves And Upload Invoices On A User Friendly Mobile
Application And Portal. Robust Technology Will Allow This Mobile Application &
Portal To Automatically Read The Key Details From Printed Invoices, Like GSTIN,
Invoice Number, Amount Paid & Tax Amount.

13. INVOICE INCENTIVISATION
OVERVIEW
֍At The End Of A Month, Few Lucky Invoices Would Be Identified By A Process Of Draw
Of Lots, And Given Reward As An Incentive Of Observing Tax Compliant Behaviour.
The Draw Of Lots Will Be Conducted By Another Government Agency. Since The Draw
Of Lots Would Be Conducted On Individual Invoices, Every Invoice Could Be A
Potential Future Reward At The Time Of Upload. Thus, Uploading More Invoices In A
Month Would Increase A Consumer’s Chance Of Winning The Reward. Consequently,
Citizens Would Be Incentivised To Report Maximum Number Of Transactions On This
System. The System Would Also Facilitate Verification Of Winning Invoices Before
Disbursal Of Reward, To Ensure That Only Genuine Invoices Are Given The Reward.
֍This Scheme Would Serve Multiple Objectives Of Incentivising And Rewarding
Compliant Behaviour By The Consumers, Encouraging Tax Compliant Businesses,
Boosting Consumer Spending, And, Checking Tax Evasion.