Common GST Electronic Portal enables centralized registration, tax payment, returns filing and e way bill facilitation under notified framework. The Government, on the Council's recommendation, may notify the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, furnishing of returns, computation and settlement of integrated tax, operation of the electronic way bill, and other prescribed functions under the Act.
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Provisions expressly mentioned in the judgment/order text.
Common GST Electronic Portal enables centralized registration, tax payment, returns filing and e way bill facilitation under notified framework.
The Government, on the Council's recommendation, may notify the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, furnishing of returns, computation and settlement of integrated tax, operation of the electronic way bill, and other prescribed functions under the Act.
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