Section 146 of GST Act: Common Portal

Amended and updated notes on section 146 of CGST Act, 2017. Detail discussion on provisions and rules related to common Portal.

Amended and updated notes on section 146 of CGST Act, 2017. Detail discussion on provisions and rules related to common Portal.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 146 of CGST 2017 provides for common Portal.

Recently, we have discussed in detail section 145 (Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence) of CGST Act 2017. Today, we learn the provisions of section 146 of Central GST Act 2017.

Section 146 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 146 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.146
Section NameCommon Portal
Updated 2024 EditionGST Law Book PDF

Section 146 of Central GST – Common Portal1

Section 146 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

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.

With effect from 16th January, 2018, the Central Government has notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Explanation:

(1) “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
(2) “www.ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.

  1. Section 146 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More