The Goods and Services Tax (GST) Council and the Goods and Services Tax Network (GSTN) are two important entities involved in the implementation and administration of the GST regime in India.

1. GST Council:
   • The GST Council is a constitutional body established under Article 279A of the Constitution of India. It is chaired by the Union Finance Minister and comprises the finance ministers of all the states and union territories with legislative assemblies.
   • The GST Council is responsible for making recommendations on various aspects of GST, including tax rates, exemptions, threshold limits, classification of goods and services, and administration and implementation issues.
   • Some of the key functions of the GST Council include:
     • Deciding the GST rates for goods and services.
     • Granting exemptions or reductions in GST rates for specific goods and services.
     • Making recommendations on the division of tax revenue between the central and state governments.
     • Addressing any issues related to the implementation and administration of GST.
   • The decisions of the GST Council are made by consensus, and any changes to GST laws or rates require the approval of a three-fourths majority of the total votes cast, with the central government having one-third of the total votes cast, and the state governments together having two-thirds of the total votes cast.
   • The GST Council meets regularly to review the GST framework and make necessary amendments based on economic considerations and revenue requirements.
2. GST Network (GSTN):
   • The Goods and Services Tax Network (GSTN) is a non-profit, non-governmental organization tasked with providing IT infrastructure and technology support for the implementation of GST in India.
   • GSTN serves as the technology backbone for GST by providing the necessary IT infrastructure for registration, filing of returns, payment of taxes, and other related activities under the GST regime.
   • Some of the key functions of GSTN include:
     • Facilitating online registration of taxpayers under GST and issuance of GST identification numbers (GSTIN).
     • Providing a common GST portal for taxpayers to file their GST returns, including GSTR-1 (outward supplies), GSTR-3B (monthly summary return), GSTR-9 (annual return), and others.
     • Facilitating the integration of GSTN with the systems of tax authorities at the central and state levels for seamless data exchange and compliance verification.
     • Ensuring the security, confidentiality, and integrity of taxpayer data and IT systems.
   • GSTN works closely with the GST Council, the central government, state governments, and other stakeholders to ensure the smooth implementation and operation of the GST system.
   • The GSTN portal  serves as the primary interface for taxpayers to interact with the GST system and fulfill their compliance obligations under GST.

while the GST Council is responsible for policy decisions and overall administration of GST, GSTN plays a critical role in providing the necessary IT infrastructure and technology support to facilitate the smooth implementation and operation of the GST regime in India.