"The Department of Revenue shall be the regulator of GSTN for this specific purpose and Goods and Services Tax (GST) Returns, viz. Form GSTR-1 and Form GSTR-3B, shall be the financial information," the Reserve Bank had said in its circular last year.
Bengaluru-based IT services firms Infosys and Wipro, India's second and fourth largest IT companies respectively, are two companies that have been working with the GSTN as technology service providers.
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