Section 146 of CGST Act 2017: Common Portal

Provisions under Section 146 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Common Portal”, are as under:

Section 146 of CGST Act 2017: Common Portal (CHAPTER XXI – MISCELLANEOUS)

The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.

Amendments History:

1. CBEC notifies 22/06/2017 as the Commencement date for Section 146 of the CGST Act 2017, vide Central Tax Notification 1/2017 dt. 19/06/2017.

2. CBEC notifies the website http://www.gst.gov.in managed by the GSTN, as the Common GST Portal/ e-GST Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill u/s 146 of the CGST Act & u/s 20 of the IGST Act, applicable w.e.f. 22/06/2017, vide Notification 4/2017 Central Tax dt. 19/06/2017.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.