Interface between GST Core Systems and State/CBEC System :

In GST regime while taxpayer facing core services of applying for registration uploading of invoices, filing of return making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation and audit etc.) shall be  conducted  by the tax authorities of States and Central governments. While GSTN shall develop and host application modules (termed as  back-end modules) supporting  such statutory functions for 19 States (termed as “Model 2” States), rest of States and Central government (termed as “Model 1” States) have decided to develop and host the back-end modules themselves. (List of Model 1 and Model 2 states as on 30th June 2016 is as per Annexure -I).

It is imperative that GST System and such back-end modules shall have two-way data exchange for smooth administration of GST. The registration, return and payment information submitted at GST System shall be forwarded to the backend system on near real-time basis while response generated at back-end system shall flow back to GST System. There shall be scenarios where information shall be generated at back-end systems that need to flow to GST System such as when a demand is generated at the back-end system after completion of an audit or
assessment process. GST System shall have provision for receipt of such intimation, just like claims (e.g. refund claims), processing thereof as per law, and for issuance of authorisation with accounting and MIS.