CGST Section 146 – Common Portal
CGST Section 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.
Notification No. 4/2017 – Central Tax, dt 19-6-2017, enforceable from 22-6-2017: Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal