{"id":54501,"date":"2017-05-04T10:53:45","date_gmt":"2017-05-04T05:23:45","guid":{"rendered":"http:\/\/www.vskills.in\/certification\/tutorial\/?p=54501"},"modified":"2024-04-12T14:20:15","modified_gmt":"2024-04-12T08:50:15","slug":"gstn-what-is-gst","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/gstn-what-is-gst\/","title":{"rendered":"GST Tutorial | GSTN – Goods & Services Tax Network"},"content":{"rendered":"

GSTN – Goods & Services Tax Network<\/h1>\n

Before we start learning the concept of GSTN let us first understand what is GST? It is very hard to make a layman understand What is GST, so here we define GST in simple  language.<\/p>\n

GST<\/b> is a two-in-one tax that will replace multiple levies on goods by the centre and states (like central excise duty, state VAT, CST on interstate sales, entry tax). The two-in-one will be Centre GST<\/b> (CGST) and State GST<\/b> (SGST).
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Let us now move to GSTN<\/p>\n

Goods and Services Tax Network (GSTN) is a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State\/UT governments.<\/p>\n

STRUCTURE OF GST<\/strong><\/p>\n

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Empowered Group on IT Infrastructure for GST with following members<\/p>\n