Common GST Electronic Portal to centralize registration, tax payment, return filing, integrated tax settlement and electronic waybills. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, generation and management of electronic way bills, and such other prescribed functions.
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Provisions expressly mentioned in the judgment/order text.
Common GST Electronic Portal to centralize registration, tax payment, return filing, integrated tax settlement and electronic waybills.
The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, generation and management of electronic way bills, and such other prescribed functions.
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