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Option 1: The option states that `Aaykar Setu` is a mechanism for achieving excellence in public sector delivery related to GST. However, this statement is incorrect. `Aaykar Setu` is not specifically focused on GST but is a broader platform for various tax-related services.
Option 3: The option states that `Aaykar Setu` is a communication strategy designed to collect information and build a database of tax defaulters. This statement is also incorrect. `Aaykar Setu` is primarily a mobile app that provides a range of tax-related services and does not specifically focus on collecting information or building a database of tax defaulters.
Option 4: The option states that `Aaykar Setu` enables electronic filing and processing of import and export declarations. This statement is also incorrect. `Aaykar Setu` is primarily focused on providing tax-related services for individuals and businesses, but it is not specifically designed for import and export declarations.
The correct answer is option 2. `Aaykar Setu` is a mobile app that facilitates online payment of taxes. It allows users to pay their taxes online using their mobile devices, making the process more convenient and accessible.