Common Portal

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Central Goods and Service Tax Act, 2017

Common Portal (Sec. 146)


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

  • This section provides for notification of 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 other functions.

Also Read  Sums due to be paid notwithstanding appeal, etc.
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