Glossary · GST & Indirect Tax
GSTN
The special-purpose organisation that develops and runs the technology platform behind GST registration, returns and payments.
The Goods and Services Tax Network (GSTN) is the not-for-profit entity that builds and maintains the shared IT infrastructure for GST in India, including the GST Portal used for registration, return filing, payments, e-invoicing and reconciliation, on behalf of the Central and State Governments. GSTN itself is not a tax; it is the platform through which GST compliance is carried out.
Examples
A business files its monthly GST returns and makes payments through the portal operated by GSTN.