Common GST Electronic Portal enables centralized registration, payments, returns and e-way bill processing under GST framework. Establishes a Common Goods and Services Tax Electronic Portal as a centralized digital mechanism to facilitate GST administration, empowered to handle registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, issuance and management of electronic way bills, and other prescribed functions, with the Government authorised to notify and prescribe the portal on the Council's recommendation.
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Provisions expressly mentioned in the judgment/order text.
Common GST Electronic Portal enables centralized registration, payments, returns and e-way bill processing under GST framework.
Establishes a Common Goods and Services Tax Electronic Portal as a centralized digital mechanism to facilitate GST administration, empowered to handle registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, issuance and management of electronic way bills, and other prescribed functions, with the Government authorised to notify and prescribe the portal on the Council's recommendation.
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