Sec 2(26) – Common Portal

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Sec 2(26) – Common Portal 2017-04-14T02:36:19+00:00
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    #1095 |

    “common portal” means the common goods and services tax electronic portal referred to in section 146;

    Priya MadrechaPriya Madrecha
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    The Common Goods and Service Tax Electronic Portal (“GST portal”) is a common electronic portal set up by the Goods and Service Tax Network (GSTN) that facilitates among others registration, payment of tax, filing of returns, computation and settlement of IGST, electronic way-bill and other functions under the Act.

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