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.
Must Read – List of all sections of GST
Section 146 of GST – Common Portal under GST Act
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.
Analysis and Updates
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.
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.
GST is a technology driven law and this type of common portal is hitherto unheard of in the history of Indian tax jurisprudence although there was some attempt made in the past to facilitate e-payment of tax, e-filing of returns, statements, etc.
Q1. What are the compliances which can be done only online through GST Portal?
Ans. The Common Goods and Services Tax Electronic Portal used 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.
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
Recommended Articles –
- GST Scope
- GST Return
- GST Forms
- GST Rate
- GST Registration
- What is GST?
- GST Invoice Format
- GST Composition Scheme
- HSN Code
- GST Login
- GST Rules
- GST Status
- Track GST ARN
- Time of Supply