COMMON PORTAL [SECTION 146 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

5. COMMON PORTAL [SECTION 146 OF THE CGST ACT, 2017] 5.1. Section 146 of the CGST Act, 2017 enables the Government to notify the GST Common Portal on recommendation of the GST Council for facilitating the following: Registration Payment of Tax Furnishing of returns Computation and settlement of integrated tax Electronic way bill Other functions and prescribed purposes 5.2. CBIC has notified www.gst.gov.in as the GST common portal to carry out the above stated functions. However, the Common GST Electronic Portal for furnishing electronic way bill is www.ewaybillgst.gov.in.