SECTION 21 OF THE UTGST ACT, 2017, READ WITH SECTION 146 OF THE CGST ACT, 2017 – COMMON PORTAL – NOTIFIED PORTAL
NOTIFICATION NO. 4/2017 – UNION TERRITORY TAX, DATED 30-6-2017
In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with section 146 of the Central Goods and Services Tax Act, 2017 (12 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 be deemed to have come into force on the 22nd day of June, 2017.