Designation of Common GST Electronic Portals: central websites set for registration, tax payment, returns and e way bills. The notification, issued under section 146 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 21 of the Uttar Pradesh General Clauses Act, 1904, supersedes an earlier notification and declares www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, furnishing returns and integrated tax settlement, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, specifying the managing agencies for each portal and the notification's commencement date.