SECTION 146 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – 

 NOTIFIED COMMON PORTAL

NOTIFICATION NO.FTX.90/2016/65, DATED 22-6-2017

In exercise of the powers conferred by section 146 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to notify www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.

Explanation.—For the purposes of this notification, “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).

This notification shall come into force on the 22nd day of June, 2017.