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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Common Electronic GST Portal designated to centralize registration, tax payment, return filing, integrated tax settlement and e way bill.</h1> Notification under section 146 of the Uttar Pradesh Goods and Services Tax Act, 2017 designates www.gst.gov.in as the Common Goods and Service Electronic Portal managed by the Goods and Services Tax Network. The portal will facilitate taxpayer registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and operation of the electronic way bill, and comes into force the day after issuance.

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