Browse laws

Explore every subject in the shelf. Open an Act to read its text, amendments and the instruments recorded beneath its sections.

The collection includes real and labelled synthetic records. Connections and counts describe the records held.

Tree

Under section 146, Central Goods and Services Tax Act, 2017 (3)

19 June 2017Notification 4/2017-CT [N1007N]
Notification of the Central Government, 4/2017-Central Tax 23 January 2018Notification 9/2018-CT [N1095G]
Notification of the Central Government, 9/2018-Central Tax 13 December 2019Notification 69/2019-CT [N10M5B]
Notification of the Central Government, 69/2019-Central Tax

Text

Open at its own address /S10-AYP

Section 146, Central Goods and Services Tax Act, 2017 [S10-AYP]

As at 8 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 22 June 2017. No other text held.

Cite: Section 146, Central Goods and Services Tax Act, 2017 [S10-AYP]. Machine: S10-AYP.

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.

Definitions recorded in this document

Read the recorded scope with each definition. A matching word alone does not establish applicability.

goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

Made under this section, or naming it (4)

Notification No. 4/2017-Central Tax [N10-07N], 19 June 2017, in force. 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"

Notification No. 9/2018-Central Tax [N10-95G], 23 January 2018, in force. 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), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 - Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government"

Notification No. 69/2019-Central Tax [N10-M5B], 13 December 2019, in force. Recital: "In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule(4) of rule 48 of the Central Goods and Services Tax Rules, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 4/2017-Union Territory Tax [N10-2NW], 30 June 2017, in force. The text contains "section 146 of the Central Goods and Services Tax Act, 2017".

Cited by (1)

Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 146".

Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.