Section 146 of The Central Goods and Services Tax Act, 2017
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.
Summary
- This provision allows the government to set up a shared electronic website for all GST activities.
- The website is meant to help people register for taxes, pay what they owe, and submit their tax returns.
- It also calculates the total integrated tax and manages electronic way bills.
- The government must get recommendations from the GST Council before setting this up.
Practical examples
FAQ
1. What does Section 146 of the Central Goods and Services Tax Act do?
Section 146 of the Central Goods and Services Tax Act allows the government to create a common electronic portal to handle registrations, tax payments, returns, and other tax functions.
2. Can the government set up the portal mentioned in Section 146 of the CGST Act on its own?
No, under Section 146 of the CGST Act, the government must act on the recommendations of the GST Council.
3. Are electronic way bills managed through the portal created under Section 146 of the 2017 tax law?
Yes, Section 146 of the 2017 tax law explicitly includes electronic way bills as one of the functions facilitated by the common portal.
Test yourself
Q1.Which of the following is a stated purpose of the portal under Section 146 of The Central Goods and Services Tax Act, 2017?
Q2.Whose recommendation is required before the government can notify the Common Portal under Section 146 of the CGST Act?
Q3.According to Section 146 of The Central Goods and Services Tax Act, 2017, what specific type of document is facilitated by the Common Portal for transporting goods?
Q4.Under Section 146 of the 2017 tax law, how are the additional functions of the Common Portal determined?