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IndiaAuditLens Law Library

Section 146 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 146On Council recommendations, the Government may notify the Common GST Electronic Portal for registration, tax payment, returns, integrated-tax computation and settlement, electronic way bills and other prescribed functions and purposes.

The Government may designate the Common GST Electronic Portal by notification on Council recommendations. Its statutory purposes include registration, tax payment, returns, integrated-tax computation and settlement, and electronic way bills. Rules may prescribe other functions and purposes. The section provides the power to notify the portal; the applicable notification identifies its designation.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 146, verbatim (show)

* Section 146. Common Portal.- 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.

*Enforced w.e.f. 22nd June , 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Notified portal and statutory purpose 146

Questions to answer on the file5 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 146 as footnoted in the CBIC text
NoteEffective from
2017-06-22

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (4)

NumberDateSubject
Notification No. 69/2019-Central Tax13 December 2019Seeks to notify the common portal for the purpose of e-invoice. made under this section
Notification No. 09/2018-Central Tax23 January 2018Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website made under this section
Notification No. 04/2017-Union Territory Tax30 June 2017Notifies www.gst.gov.in as the electronic portal for GST
Notification No. 04/2017-Central Tax19 June 2017Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal amended by a later instrument made under this section

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 146. Common Portal". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links