Section 146 of CGST Act 2017: Common Portal

Section 146 : “Common Portal” (CGST Act, 2017)

Provisions under Section 146 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Common Portal”, are as under:

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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Leave a Reply