Published Paper Details:

GST is one of the crucial tax reforms in India which was long pending. It was supposed to be implemented from April 2010, but due to political issues and conflicting interest of various stake holders it was pending. Later on July 1st 2017 GST was implemented all over India. It is a comprehensive tax system that will subsume all indirect taxes of states and central governments and unified economy in to a seamless national market. It is expected to iron out wrinkles of existing indirect tax system and play a vital role in growth of India. GSTN is a national uniform utility which is expected to create a business friendly environment. It is the first of five proposed NIUs to inherit India’s taxation and other financial IT services along with the Tax information network, expenditure information network, National treasury Management agency and New pension system. GSTN provides services directly to tax payers such as registration returns and payments through a ‘common GST portal’ and back-end services to the tax departments of the centre and the state on request. GSTN also collaborates with private third party service providers to create applications for GST related services and develops utilities for tax payer profiling and fraud detection. This paper highlights as to how GSTN helps the government in improving its fiscal health and make the tax collection system more transparent and making tax evasion difficult. The study also aims to know the advantages of GSTN in India’s Indirect tax administration system.