SECTION 146 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – COMMON PORTAL – NOTIFIED PORTAL
NOTIFICATION NO. 4/2017-CENTRAL TAX, DATED 19-6-2017
SUPERSEDED BY NOTIFICATION NO.9/2018-CENTRAL TAX, DATED 23-1-2018
In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Explanation.—For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall come into force on the 22nd day of June, 2017.