Common GST Electronic Portal centralizes registration, tax payment, return filing and integrated tax settlement under prescribed rules. The Government may, on the Council's recommendation, notify the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, return furnishing, computation and settlement of integrated tax, electronic way bills, and other prescribed functions under the GST framework.
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Provisions expressly mentioned in the judgment/order text.
Common GST Electronic Portal centralizes registration, tax payment, return filing and integrated tax settlement under prescribed rules.
The Government may, on the Council's recommendation, notify the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, return furnishing, computation and settlement of integrated tax, electronic way bills, and other prescribed functions under the GST framework.
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