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GSTN

The Goods and Services Tax Network (GSTN) serves as the technological backbone of India's GST system, established in 2013 to provide robust IT infrastructure for over 1.4 crore registered taxpayers. It processes a vast volume of data, handling 80-90 lakh GST returns monthly and facilitating e-invoicing for businesses with turnovers above ₹5 crore, significantly improving compliance and reducing tax evasion. GSTN's continuous improvements and analytics capabilities have enhanced tax governance, processing refunds worth over ₹1.4 lakh crore and detecting ₹1.07 lakh crore in tax evasion cases.

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6 views2 pages

GSTN

The Goods and Services Tax Network (GSTN) serves as the technological backbone of India's GST system, established in 2013 to provide robust IT infrastructure for over 1.4 crore registered taxpayers. It processes a vast volume of data, handling 80-90 lakh GST returns monthly and facilitating e-invoicing for businesses with turnovers above ₹5 crore, significantly improving compliance and reducing tax evasion. GSTN's continuous improvements and analytics capabilities have enhanced tax governance, processing refunds worth over ₹1.4 lakh crore and detecting ₹1.07 lakh crore in tax evasion cases.

Uploaded by

hargun singh
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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GOODS AND SERVICE TAX NETWORK (GSTN)

The Goods and Services Tax Network (GSTN) is the technological backbone of India’s
Goods and Services Tax (GST) system, designed to handle the vast scale of operations
associated with the tax framework. Established in 2013, GSTN operates as a Section 8
non-profit company with a 49:51 equity distribution between the Government of India and
private stakeholders. Its primary objective is to provide a robust IT infrastructure for GST
implementation, benefiting over 1.4 crore registered taxpayers as of 2025.

GSTN processes an enormous volume of data daily, showcasing its scalability and efficiency.
On average, the platform handles 80-90 lakh GST returns monthly, with the capability to
process 300 crore invoices annually. Its robust infrastructure ensures real-time processing,
which is crucial for maintaining transparency and ensuring compliance. During peak periods,
the GSTN portal has recorded traffic from over 1.2 lakh users simultaneously.

The introduction of the e-invoicing system is one of GSTN’s significant milestones. By 2023,
the system mandated businesses with turnovers above ₹5 crore to generate and authenticate
invoices on a centralised portal, covering more than 13 lakh businesses. This move has
streamlined compliance, reduced errors, and curbed tax evasion. Over 18 crore e-invoices
were generated monthly in 2024, reflecting the system's adoption and impact.

GSTN works through an ecosystem of 34 GST Suvidha Providers (GSPs), facilitating


seamless integration between taxpayers and the GST portal. These GSPs provide
user-friendly tools for tasks like uploading invoices, reconciling input tax credits, and filing
returns, ensuring that businesses of all sizes can comply with GST regulations.

The GSTN’s efficiency also extends to its capacity for tax refunds. For example, in the
financial year 2022-23, it processed refunds worth over ₹1.4 lakh crore promptly, aiding
liquidity for businesses. Additionally, GSTN’s analytics tools help detect tax evasion. In
2023-24, data analytics led to the detection of ₹1.07 lakh crore in tax evasion cases,
reinforcing the importance of technology-driven tax governance.

Despite challenges such as initial system glitches and high user volumes during deadlines,
GSTN has continually improved its infrastructure. For instance, by 2024, GSTN reduced
return filing time by 40% through system upgrades and optimised processes.

In conclusion, the GSTN plays an indispensable role in India’s GST regime, transforming tax
administration through advanced technology, handling millions of transactions daily, and
driving compliance, transparency, and efficiency.
SUBMITTED BY:
Aryan Gupta
22BC619
Semester 5
Section I
Tute Group: I1

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