@article{Sethuraman_2021, title={Analyzing the Role of the Goods and Service Tax Network in Helping the State Preserve a Just Social Order }, volume={9}, url={https://journals.christuniversity.in/index.php/culj/article/view/2519}, DOI={10.12728/culj.17.2}, abstractNote={<p>The Goods and Services Tax Network (GSTN) manages the Common GST Electronic Portal. The payment of money, inclusive of the Goods and Services Taxes (GSTs), is made to the Reserve Bank of India (RBI) in three different ways – It can first be deposited as revenue in compliance with law; it can also be deposited after collection, following notices of demand; and finally it can be deposited after recovery from defaulters, into the respective Consolidated Funds, which are mutually independent parts of central and state treasuries. GST revenues accounted for in the Consolidated Funds would have to be correct, complete and uncontested. The GSTN thereafter manages the digital facilitation of the registration, furnishing returns, computation and settlement of Integrated Goods and Services Tax (IGST), electronic way bill and other functions if prescribed in accordance with law. This paper examines if the functioning of the GSTN within the framework of the Constitution, would enable the State to apply the Directive Principles of State Policy, which guide governance in India, to secure and preserve a just social order.</p>}, number={2}, journal={Christ University Law Journal}, author={Sethuraman, Kothandaraman}, year={2021}, month={Aug.}, pages={19-36} }