GST Gyaan GST Gyaan

Section 146 - Common Portal

146. Common Portal.[1]

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.
 

[1] This Section was made effective by Notification No. 01/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

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