Section 146 CGST Act 2017 – Common Portal

By | April 20, 2017
(Last Updated On: February 10, 2018)

Section 146 CGST Act 2017

[ Section 146 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]

Section 146 CGST Act 2017 explains Common Portal and is covered in Chapter XXI –  Miscellaneous

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Common Portal.

146. The Government may, on the recommendations of the Council, notify [ Note -1 ]  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.

2. Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website vide Notification No 9/2018  Central Tax Dated 23rd January, 2018

1 .GST Common Portal notified vide Notification No. 4/2017 – Union Territory Tax Dtd 30th June, 2017

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