Section 146
Common Portal.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.