Section 146 of CGST Act

Common Portal

Enforced w.e.f. 22-6-2017.

For notified common goods and services tax electronic portal for purpose of preparation of invoice, see Notification No. 69/2019 – Central Tax, dated 13-12-2019.

For notified portal, see Notification No. 9/2018- Central Tax, dated 23-1-2018.

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.