Section 146 Central Goods and Services Tax Act, 2017

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.

 

 

*Enforced w.e.f. 22nd June , 2017.