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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.
146.1. Introduction
This section deals with notification of common portal for various purposes upon recommendation by the GST Council.
146.2. Analysis
This common portal would facilitate registration, tax payment, filing returns, computation and settlement of integrated tax, electronic way bill and other prescribed purposes.
146.3. Comparative Review
GST is a technology driven law and this type of common portal is hitherto unheard of in the history of Indian tax jurisprudence although there was some attempt made in the past to facilitate e-payment of tax, e-filing of returns etc.
146.6 MCQ
Q1. The common portal can be notified based on recommendation of:
A) GST Council B) President of India C) Union Finance Minister D) Supreme Court
Ans. A) GST Council
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