Common Portal [ Section 146 ]

Common GST Electronic Portal centralises registration, tax payment, returns, e way bill and e invoice functions via notified websites.

The statute authorises notification of a Common Goods and Services Tax Electronic Portal to centralise digital administration of GST functions, including registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, generation of electronic way bills and e invoices, and other functions prescribed under the CGST Rules, 2017; the executive has given effect to that power by notifying specified websites as the Common Portal for particular functions and identifying their managing entities.