Chapter XXI (Sections 143-147) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 146 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Common Portal under CGST Act 2017.
Recently, we have discussed in detail section 145 (i.e. 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 the CGST Act 2017. Complete Details of CGST Section 146 – Common Portal. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 146 of CGST Act 2017
Section 146 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 146 of CGST Act 2017 read with Central GST Rules 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.
Author Note for Section 146 of CGST Act 2017
The CG has notified www.gst.gov.in as the Common GST Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill vide Notification No. 4/2017 – Central Tax, G.S.R.606 (E) dated 19-06-2017 and Notification No. 4/2017 – Union Territory Tax, G.S.R. 741(E) dated 30-06-2017.
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