Section 146 of CGST Act, 2017 – Common Portal

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 146: Common Portal.

146. The Government may, on the recommendations of the Council, notify^N1 the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.

References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 605(E) dated 19.06.2017].

Notifications:

n1. Central Government notifies Common GST Electronic Portal (www.gst.gov.in) and E-waybill e-Portal (www.ewaybillgst.gov.in) – CGST Notification No. 09/2018 – Central Tax dated 23.01.2018. For GST e-Portal for e-Invoicing under Rule 48 of CGST Rules, refer Notification No. 69/2019 – Central Tax dated 13.12.2019.