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Section 146 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
146. Common Portal.-
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.
Related Sections
- Section 27: Special provisions relating to casual taxable person and non-resident taxable person
- Section 143: Job work procedure
- Section 17: Apportionment of credit and blocked credits
- Section 166: Laying of rules, regulations and notifications
- Section 49: Payment of tax, interest, penalty and other amounts
Related Acts
* Only for reference.