Section 146 of GST – Common Portal under GST Act. Complete Details for GST Section 146 under GST Act 2017. In this GST Section you may find all details for Common Portal under GST Act under GST Act 2017. Detailed Analysis of GST Section 146 of GST Act 2017.
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Section 146 of GST – Common Portal under GST Act
Statutory provision
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 provisions of the Statute:
| Section or Rule | Description |
| Section 2(26) | Definition of common portal” |
Analysis and Updates
Introduction
This section deals with notification of common portal for various purposes upon recommendation by the GST Council. The Central government has vide Notification No. 4/2017-Central Tax dated 19-06-2017 notified www.gst.gov.in as the Common Goods and Services tax Electronic portal and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill vide Notification No.09/2018 – Central Tax dated 23-01-2017.
Analysis
This common portal would facilitate registration, tax payment, filing of returns, computation and settlement of integrated tax, electronic way bill and other prescribed purposes. It is important to note that the extensive data that will reside in the common portal can facilitate preparation of analytical reports in respect of profitability, product-wise supply profile and other information that can form the basis of further investigation. The common portal is not merely a platform or a repository of invoices uploaded by taxpayers.
Nationwide E-way bill system will be driven by common portal www.ewaybillgst.gov.in. This would facilitate Generation, cancellation and rejection of E-way bill, access to various reports in E-way bill, creation of various masters and other prescribed purpose.
Frequently Asked Questions
What are the compliances which can be done only online through GST Portal?
The Common Goods and Services Tax Electronic Portal used for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and for carrying out such other functions and for such purposes as may be prescribed.
MCQ
Q1. The common portal can be notified based on recommendation of:
(a) GST Council
(b) President of India
(c) Union Finance Minister
(d) Supreme Court
Ans. (a) GST Council
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