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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 45: Final return
- Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
- Section 41: Claim of input tax credit and provisional acceptance thereof
- Section 88: Liability in case of company in liquidation
- Section 53: Transfer of input tax credit
Related Acts
* Only for reference.