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<h1>Government Empowered to Notify GST Electronic Portal Under Section 146 for Streamlined Tax Processes and E-Waybill Management</h1> The Arunachal Pradesh Goods and Services Tax Act, 2017, under Section 146, authorizes the government to notify a Common Goods and Services Tax Electronic Portal. This portal is intended to facilitate various functions, including registration, tax payment, return filing, integrated tax computation and settlement, and electronic waybill management. The portal's establishment and operations are based on recommendations from the Council and are subject to prescribed purposes and functions.