Functions of GSTN under mode of payment of GST Means

Functions of GSTN under mode of payment of GST Means

What is Functions of GSTN under mode of payment of GST

 

This post explains about Functions of GSTN under mode of payment of GST.

Goods and Service Tax Network is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-Government, private limited company. It was incorporated on March 28, 2013.The Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST).

The Government of India holds 24.5% equity in GSTN and all States governments, including NCT of Delhi and Puducherry, and EC, together hold another 24.5%. Balance 51% equity is with non-Government financial institutions.

Functions of GSTN:

Following are the functions of GSTN:

  1. Assessment
  2. Refund
  3. Recovery
  4. Appeal
  5. Investigation
  6. Survey/Enforcement
  7. MIS/Analytics

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