Notification No. 4/2017-Central Tax [N10-07N]
As at 6 September 2026. In force from 22 June 2017.
In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), 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, computation and settlement of integrated tax and electronic way bill.
Explanation.- 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 (18 of 2013).
2. This notification shall come into force on the 22nd day of June, 2017.
Made under
Recital: "In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government". Names section 146 of the Central Goods and Services Tax Act, 2017 [S10-AYP]. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (1)
Supersedes: Notification No. 9/2018-Central Tax [N10-95G], 23 January 2018. "No. 4/2017 - Central Tax dated 19th June".
Not held (2)
"section 20 of the Integrated Goods and Services Tax Act, 2017"
"section 8 of the Companies Act, 2013"