CGST Section 146: Common Portal

Provisions under Section 146 of the CGST Act 2017 relating to “Common Portal”:

Section 146: Common Portal (CHAPTER XXI: MISCELLANEOUS) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 146 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 1/2017 on commencement date of 22/06/2017.

Related Notifications:

1. CBEC notifies the website www.gst.gov.in managed by the GSTN, as the Common GST Portal/ e-GST Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill u/s 146 of the CGST Act & u/s 20 of the IGST Act, applicable w.e.f. 22/06/2017, vide Notification 4/2017.