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Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

GST Network and the Common Portal Explained

Updated 11 October 2026 · Fact-checked

The GST Network (GSTN) is a company that runs the Common GST Electronic Portal. Under Section 146, the Government notifies the portal, on the Council's recommendation, for registration, payment of tax, returns, computation and settlement of integrated tax, and e-way bills. Section 158A allows consent-based sharing of data.

Understand GST Network and Technology Infrastructure

GST is a tax run almost entirely online. Taxpayers do not file paper forms with an officer. They use one shared digital platform. The law calls it the Common Goods and Services Tax Electronic Portal, or the common portal.

Section 146 gives the legal base. The Government may, on the recommendations of the Council, notify the common portal. The portal facilitates registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and the electronic way bill. It also carries out other functions that may be prescribed.

The Goods and Services Tax Network (GSTN) is the company that works behind the portal. Section 150(1)(n) describes it as a company registered under the Companies Act, 2013. The Act itself does not describe its shareholding, so do not state ownership percentages in an answer unless the question gives them.

The portal also keeps ledgers. Section 49 provides for an electronic cash ledger, an electronic credit ledger and an electronic liability register. Tax paid by internet banking, credit or debit card, NEFT, RTGS or another prescribed mode is credited to the cash ledger. Input tax credit self-assessed in the return is credited to the credit ledger.

Because the portal holds sensitive business data, the law protects it. Section 133 punishes wilful disclosure of information by certain persons, including persons engaged in providing service on the common portal. Section 158A, inserted with effect from 1 October 2023, allows sharing of certain data with other notified systems, but only with consent.

Key rules to remember

Section 146: Common Portal
Government notifies the portal on the Council's recommendation
Functions: registration, payment of tax, returns, computation and settlement of integrated tax, electronic way bill, and other prescribed functions.
Section 158A: Consent based sharing
Data shared by the portal only with notified systems, on Council's recommendation, as prescribed, and with consent
Covers registration and return particulars, invoice preparation and outward supply details, and documents generated under section 68, plus other prescribed details.
Section 158A(2): Whose consent
Supplier: for clauses (a), (b), (c). Recipient: for clause (b), and for clause (c) only where the details include the recipient's identity information
Consent is given in the prescribed form and manner.
Section 158A(3): Protection
No action against Government or portal for liability from shared information; no impact on tax liability
The tax on the supply or return stays as it was.
Section 49: Ledgers
Cash ledger, credit ledger, liability register
Section 49(1) cash ledger, 49(2) credit ledger, 49(7) liability register.
Section 49(8): Order of discharge
(a) self-assessed tax and dues of earlier periods; (b) self-assessed tax and dues of the current period; (c) any other amount, including demands under section 73, 74 or 74A
Follow this order when a question asks how dues are paid.
Section 133: Disclosure
Imprisonment up to six months or fine up to ₹25,000, or both
Prosecution needs prior sanction: Government for a Government servant, Commissioner for others.

How to solve GST Network and Technology Infrastructure questions

Use this method for any question on GSTN, the common portal or technology in GST.

  1. 1Identify the function asked about: registration, payment, returns, way bill, data sharing or confidentiality.
  2. 2Name the provision: Section 146 for the portal, Section 49 for ledgers and payment, Section 158A for sharing, Section 133 for disclosure.
  3. 3State the rule in plain words, with its conditions, such as Council recommendation, notification and consent.
  4. 4Apply it to the facts: who is the supplier, who is the recipient, what data is involved, and whose consent is needed.
  5. 5Check the effect on tax liability. Section 158A(3) says sharing does not change it.
  6. 6Conclude in one line and add the practical compliance point, such as keeping ledger balances sufficient or recording consent.

Quickest way: Match the function to the section

When to use it: Use when time is short and the question names a portal function or a data-sharing situation.

  1. Underline the function in the question.
  2. Write the section number against it: 146, 49, 158A, 150 or 133.
  3. Write the rule in two sentences, then apply it to the facts.
  4. Close with the conclusion and one compliance point.

Common mistakes in GST Network and Technology Infrastructure

  • Treating GSTN and the common portal as the same thing.

    Students use the names interchangeably.

    Fix: Say that the portal is the platform notified under Section 146, and GSTN is the company that provides the service, described in Section 150(1)(n).

  • Stating ownership percentages of GSTN as law.

    Notes from other sources are memorised.

    Fix: The Act supplied does not state them. Mention only that GSTN is a company registered under the Companies Act, 2013.

  • Saying Section 158A sharing needs no consent.

    The 'notwithstanding' opening is misread.

    Fix: The opening only overrides sections 133, 152 and 158. Sharing still needs consent under sub-section (2).

  • Saying recipient consent is always required.

    Students assume both parties must agree.

    Fix: Supplier consent covers all three clauses. Recipient consent applies to clause (b), and to clause (c) only if recipient identity information is included.

  • Believing shared data changes tax liability.

    Students link sharing with assessment.

    Fix: Section 158A(3) says there is no impact on the liability to pay tax on the supply or return, and no action lies against the Government or the portal.

  • Mixing up the order of payment of dues.

    Section 49(8) is skimmed.

    Fix: Recall: earlier periods first, then current period, then any other amounts such as demands.

Worked examples

Example 1

Explain the role of the common portal under the CGST Act, 2017. Rohit Traders Pvt. Ltd. asks whether it can pay tax and file returns through the portal.

Show the solution
  1. Provision: Section 146 lets the Government notify the common portal on the Council's recommendation.
  2. Analysis: The portal facilitates registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and the electronic way bill, plus other prescribed functions.
  3. Payment: Under Section 49(1), a deposit by internet banking, card, NEFT, RTGS or another prescribed mode is credited to the electronic cash ledger.
  4. Application: Rohit Traders can therefore register, pay and file on the portal.
  5. Conclusion with compliance point: Keep the cash ledger funded before the due date and reconcile ledgers with the liability register.

Answer: Yes. The common portal notified under Section 146 is the platform for registration, payment and returns. Payments are credited to the cash ledger under Section 49(1).

Example 2

The portal proposes to share Anita Ltd.'s outward supply details, uploaded under Section 37, with a notified system. Whose consent is needed and does the sharing affect Anita Ltd.'s tax liability?

Show the solution
  1. Provision: Section 158A allows sharing of such details with notified systems, on the Council's recommendation and subject to prescribed conditions.
  2. Category: Outward supply details under Section 37 fall in clause (b) of sub-section (1).
  3. Consent: Under sub-section (2), the supplier's consent is needed for clause (b), and the recipient's consent is also needed for clause (b).
  4. Application: Consent of Anita Ltd. as supplier and of the recipients concerned is required, in the prescribed form and manner.
  5. Effect: Under sub-section (3), no action lies against the Government or portal for liability from the sharing, and tax liability is unchanged.

Answer: Consent of both the supplier, Anita Ltd., and the recipients is required. Sharing does not change Anita Ltd.'s liability to pay tax.

Exam tips

  • Quote Section 146 for the portal's functions. Examiners reward the list of functions.
  • Cite Section 158A(2) accurately: supplier consent for all clauses, recipient consent for clause (b) and conditionally for clause (c).
  • Link technology to compliance: ledgers under Section 49, payment order under Section 49(8) and confidentiality under Section 133.
  • In case-based questions, follow provision, analysis, conclusion, and add a drafting or compliance point.

Practice questions from Overview of Goods and Services Tax

GST Network and Technology Infrastructure: frequently asked questions

What is GSTN and what does it do?

GSTN is the Goods and Services Tax Network, a company registered under the Companies Act, 2013, as described in Section 150(1)(n). It provides the service behind the common portal used for registration, payment and returns.

Which section provides for the common portal?

Section 146 of the CGST Act, 2017. It lets the Government notify the portal on the Council's recommendation.

Can GSTN share taxpayer data with other systems?

Yes, but only under Section 158A. The system must be notified, the Council must recommend, and the required consent must be obtained. Sharing does not change tax liability.

What are the electronic ledgers on the portal?

Section 49 provides for the electronic cash ledger, the electronic credit ledger and the electronic liability register. Cash deposits go to the cash ledger, and self-assessed input tax credit goes to the credit ledger.