Common GST Electronic Portal designated as nationwide platform for registration, tax payment, returns and e-way bill processing. Notification under Section 146 designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal, to be used for registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill functions, and identifies the portal as the website managed by the Goods and Services Tax Network, a company incorporated under section 8 of the Companies Act, 2013.