• Dr. Vidya V Devan

The administration of the entire proceedings of Goods and Services Tax in India was entrusted to the Goods and Services Tax Network (GSTN), a private non-profit company that administered it through a common portal. Through the common portal, GSTN provides front-end services to the tax payers and back-end services to the department and also provides electronic integration of the entire indirect tax scenario. GSTN provides the technological platform for registration, returns, payment, refunds, assessment, e-way bills, e-invoices and all other connected matters of GST. GSTN has faced the challenges of stringent time limits and criticism. From the initial month of implementation, the common portal faced many glitches. This paper analyses the functioning of GSTN through these five years and its role in transforming the indirect taxation regime of India into a technologically prudent one.

Goods and Services Tax, technological back bone, Goods and Services Tax Network, non profit, non governmental body, integrated technological platform.GSTIN

"An Analysis of Goods and Services Network (GSTN)- The Technological Backbone of GST", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 3, page no.h490-h503, March-2023, Available :http://www.jetir.org/papers/JETIR2303766.pdf

"An Analysis of Goods and Services Network (GSTN)- The Technological Backbone of GST", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 3, page no. pph490-h503, March-2023, Available at : http://www.jetir.org/papers/JETIR2303766.pdf