The structure of GST Network (GSTN) has been approved by the Empowered Committee of State Finance Ministers.
GSTN will be set up as a National Information Utility and will become operational by August 2012.
The GSTN will implement common PAN-based registration, returns filing and payments processing for all States on a shared platform.
The use of PAN as a common identifier in both direct and indirect taxes, will enhance transparency and check tax evasion.