# The Three GST Portals
GST is a technology-driven tax. Three distinct portals run the ecosystem — each with a specific job and a different operator.
## 1. Common GST Electronic Portal — www.gst.gov.in
Operator: Goods & Services Tax Network (GSTN), a Section 8 (not-for-profit) company.
Functions:
- Provides a uniform interface for taxpayers.
- Provides common & shared IT infrastructure between Centre and States.
- Facilitates registration.
- Forwards returns to Central & State tax authorities.
- Computes and settles IGST apportionment.
- Matches tax payments with banking networks.
- Provides MIS reports to governments.
- Analyses taxpayer profiles for compliance risk.
## 2. E-Way Bill Portal — www.ewaybillgst.gov.in
Operator: National Informatics Centre (NIC), Ministry of Electronics & IT.
Function: Generation of electronic way bills for movement of goods.
## 3. Invoice Registration Portal (IRP)
Operator: NIC, Ministry of Electronics & IT.
Function: Uploading and reporting of e-invoices by notified persons (currently turnover-based threshold).
## Why three portals?
The functions are different in nature:
- Tax compliance (returns, payments, registration) → GSTN-built portal.
- Logistics (movement of goods) → NIC's e-way bill system.
- Real-time invoice validation → NIC's IRP system.
## Snapshot table
| Portal | URL | Operator | Purpose |
|---|---|---|---|
| GST Common Portal | gst.gov.in | GSTN (Sec 8 Co.) | Registration, returns, payments, IGST settlement |
| E-Way Bill | ewaybillgst.gov.in | NIC | Generation of e-way bills |
| IRP | (multiple URLs) | NIC | E-invoice reporting |
## Key trap
GSTN is a Section 8 company (not-for-profit) — it is not a government department.