Central Goods and Services Tax Act, 2017
Chapter XXI - Miscellaneous
Section 146 - Common Portal
146. Common Portal
The Government may, on the recommendations of the Council, notify 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.
Notifications
- Notification No. 69/2019 - 13-12-2019 - Seeks to notify the common portal for the purpose of e-invoice.
- Notification No. 04/2017 - 30-06-2017 - Notifies www.gst.gov.in as the electronic portal for GST
- Notification No. 04/2017 - 19-06-2017 - Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017