Clause 1
1. In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with section 146 of the Central Goods and Services Tax Act, 2017 (12 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 be deemed to have come into force on the 22nd day of June, 2017.
The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.
References marked in the words above
- section 146 of the Central Goods and Services Tax Act, 2017
- section 8 of the Companies Act, 2013 / the register holds no page for the place cited, so nothing is marked for these words
- section 21 of the Union Territory Goods and Services Tax Act, 2017 / the register holds no page for the place cited, so nothing is marked for these words