In exercise of the powers conferred by section 146 of the CGST Act, 2017  read with section 20 of the IGST Act, 2017,

and in supersession of the Notification No. 04/2017-Central Tax dt. 19-06-2017

except as respects things done or omitted to be done before such supersession

Common GST Electronic Portal = www.gst.gov.in & www.ewaybillgst.gov.in

CG notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Explanation.-

(1) For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and

(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.

2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2018.