The Goods and Services Tax Network (GSTN) is a not-for-profit, non-government company promoted jointly by the Central and State Governments, which will provide shared IT infrastructure and services to both central and state governments including tax payers and other stakeholders. The front-end services of Registration, Returns, Payments, etc. to all taxpayers will be provided by GSTN. It will be the interface between the government and the taxpayers. GSTN will provide the following services through the Common GST Portal: Registration (including existing taxpayer migration); Payment management including payment Gateways and integration with banking systems; Return filing and processing; ITC (Input Tax Credit) matching, reversal of ITC IGST settlement Taxpayer management, including account management, notifications, information, and status tracking; Tax authority account and ledger Management; Computation of settlement (including IGST Settlement) between the Centre and States; Clearing house for IGST; Processing and reconciliation of GST on import and integration with EDI systems of Customs; MIS including need based information and business intelligence; Maintenance of interfaces between the Common GST Portal and tax administration systems; Provide training to stakeholders Provide Analytics and Business Intelligence to tax authorities; Carry out research and study best practices.