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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
What is the interface system between GSTN and the states/CBEC?
Team SoOLEGAL | 01/01/1970

In GST regime, while taxpayer facing core services  of applying for registration, uploading of invoices, filing of return, makingtaxpaymentsshallbe hosted by GSTSystem, all the statutory functions (suchasapprovalofregistration, assessment of return, conducting investigation and audit etc.) shall be conducted by the tax authorities of States and Central governments.

Thus, the frontend shall be provided by GSTN and the backend modules shall be developed by states and Central Governmentthemselves. However 24 states(termedas Model 2 states) have asked GSTN to develop their backend modules also. The CBEC and rest of the states (Model 1) have decided to develop and host the back-end modules themselves.


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