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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Government to Designate Common GST Portal for Registration, Tax Payment, Return Filing, and More Under Section 146</h1> The Punjab Goods and Services Tax Act, 2017, under Section 146, allows the government to designate a Common Goods and Services Tax Electronic Portal. This portal is established based on recommendations from the Council and is intended to streamline processes such as registration, tax payment, return filing, integrated tax computation and settlement, and electronic waybill management. The portal may also perform additional functions as prescribed by the government.