Common Goods and Services Tax Electronic Portal designated as www.gst.gov.in for GST registration, payments, returns and e way bill facilitation. The State Government, under section 146 of the Sikkim GST Act read with section 20 of the IGST Act, notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, returns filing, computation and settlement of integrated tax, and electronic way bill; the site is managed by the Goods and Services Tax Network, a company incorporated under section 8 of the Companies Act, 2013, and the notification takes effect on the stated date.