GSTN (GST Network)
Definition
The organisation and technology platform that runs the IT backbone of India's GST — registration, return filing, tax payment and the ledgers. It is the system taxpayers and their software interact with for GST compliance.
Related Terms in India GST
ARN (Application Reference Number)
A unique number issued to acknowledge an application on the GST portal — for registration, amendment, refund or similar. It is used to track the status of the application until it is processed.
GST Registration Cancellation
The process of ending a GST registration, either voluntarily (business closed, turnover below threshold) or by the department (non-filing, fraud). A final return in GSTR-10 is required to settle tax on stock held at cancellation.
GST Amendment
A change to GST registration details or to previously filed return data. Core registration fields may need departmental approval, while invoice-level corrections are made through amendment tables in subsequent returns within prescribed time limits.
TDS Section 194C
The Indian income-tax provision requiring tax to be deducted at source on payments to contractors and sub-contractors for carrying out work, including supply of labour. Different rates apply to individuals/HUF and to other entities, and small single and annual aggregate payments are outside its scope.
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