Common Portal [ Section 146 ] - GST Ready Reckoner - GST

Common Portal Common Portal [ Section 146 ] 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. Functions of Common portal Registration Payment of Tax Furnishing of returns Computation and settlement of integrated tax Furnishing Electronic way bill Generation of E-Invoice all other functions provided under CGST Rules 2017, Important Notification circulars 1. In supersession of the notification No. 4/2017 - Central Tax dated 19.06.2017 W.e.f. 16.01.2018 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 and computation and settlement of integrated tax and save as otherwise provided in the Notification No. 69/2019 Central Tax , dated 13.12.2019, all functions provided under the CGST Rules, 2017 . and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill. 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 ; and www.ewaybillgst.gov.in means the website managed by the National Informatics Centre, Ministry of Electronics Information Technology, Government of India. [ Notification No. 9/2018 Central Tax Dated 23.01.2018 ] 2) W.e.f. 01.01.2020, The Central Government, on the recommendations of the Council, hereby, notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of rule 48(4) (i.e. E-Invoice) of the aforesaid rules , namely:- (i) www.einvoice1.gst.gov.in; (ii) www.einvoice2.gst.gov.in; (iii)www.einvoice3.gst.gov.in; (iv) www.einvoice4.gst.gov.in; (v) www.einvoice5.gst.gov.in; (vi) www.einvoice6.gst.gov.in; (vii) www.einvoice7.gst.gov.in; (viii) www.einvoice8.gst.gov.in; (ix) www.einvoice9.gst.gov.in; (x) www.einvoice10.gst.gov.in. The above mentioned websites mean the websites managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 . [ Notification No. 69/2019 Central Tax Dated 13.12.2019 ]