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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Assam GST Act Section 146: Government to Designate Common Portal for Tax Functions and E-Waybill Management</h1> The Assam Goods and Services Tax Act, 2017, Section 146, authorizes the government to designate a Common Goods and Services Tax Electronic Portal based on recommendations from the Council. This portal is intended to facilitate various functions, including registration, tax payment, return filing, integrated tax computation and settlement, and electronic waybill management. The portal may also be used for additional functions and purposes as prescribed by the law.