We can understand the necessity of the GSTN as discussed under the vision, mission and values statement given in

Vision, Mission and Values


To become a trusted National Information Utility (NIU) which provides reliable, efficient and robust IT Backbone for the smooth functioning of the Goods & Services Tax regimen enabling economic agents to leverage the entire nation as One Market with minimal Indirect Tax compliance cost.


  • Provide common and shared IT infrastructure and services to the Central and State Governments, Tax Payers and other stakeholders for implementation of the Goods & Services Tax (GST).

  • Provide common Registration, Return and Payment services to the Tax payers. Partner with other agencies for creating an efficient and user-friendly GST Eco-system.

  • Encourage and collaborate with GST Suvidha Providers (GSPs) to roll out GST Applications for providing simplified services to the stakeholders.

  • Carry out research, study best practises and provide Training and Consultancy to the Tax authorities and other stakeholders.

  • Provide efficient Backend Services to the Tax Departments of the Central and State Governments on request.

  • Develop Tax Payer Profiling Utility (TPU) for Central and State Tax Administration.

  • Assist Tax authorities in improving Tax compliance and transparency of Tax Administration system.

  • Deliver any other services of relevance to the Central and State Governments and other stakeholders on request.


  • Inclusiveness
  • Efficiency
  • Transparency
  • Commitment
  • Collaboration
  • Excellence
  • Innovation
  • Accountability