Section 2(26) of CGST Act: Meaning of “Common Portal”

Section 2(26) of CGST Act: Meaning of “Common Portal”

As per Section 2(26) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “common portal” has been defined, as under:

Section 2(26) of CGST Act: Definition of “Common Portal” (CHAPTER I – PRELIMINARY)

“common portal” means the common goods and services tax electronic portal referred to in section 146.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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