Section 2(26) of CGST Act: Meaning of “Common Portal”

Definition of the term “Common Portal” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(26) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “common portal” means the common goods and services tax electronic portal referred to in section 146.

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

Section 2 of CGST Act, 2017: Definitions

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