Amended and updated notes on section 146 of CGST Act, 2017. Detail discussion on provisions and rules related to common Portal.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 146 of CGST 2017 provides for common Portal.
Recently, we have discussed in detail section 145 (Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence) of CGST Act 2017. Today, we learn the provisions of section 146 of Central GST Act 2017.
Section 146 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 146 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 146 |
| Section Name | Common Portal |
| Updated 2025 Edition | GST Law Book PDF |
Section 146 of Central GST – Common Portal1
Section 146 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
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.
- Section 146 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 146 of CGST Act
CGST Section 146: Common Portal
Section 146 of the Central Goods and Services Tax (CGST) Act, 2017 empowers the Government to notify an electronic portal for various GST-related functions. This portal serves as a single digital platform to facilitate taxpayers in complying with GST regulations.
Key Provisions of Section 146
- Government Notification: The Government, based on the recommendations of the GST Council, may officially designate an electronic portal for GST operations.
- Functions of the Common Portal: The portal is responsible for:
- GST Registration: New businesses can register under GST through the portal.
- Tax Payment: Taxpayers can pay CGST, SGST, and IGST electronically.
- Return Filing: The portal allows the submission of GST returns, including GSTR-1, GSTR-3B, and annual returns.
- Computation and Settlement of Integrated Tax (IGST): Ensures proper allocation of IGST revenue among states.
- Electronic Way Bill (E-Way Bill): Facilitates the generation and tracking of e-way bills for the movement of goods.
- Other Prescribed Functions: The government may assign additional functionalities to the portal as per the evolving GST framework.
Common GST Electronic Portals in India
Currently, the Goods and Services Tax Network (GSTN) operates the GST portal (www.gst.gov.in), which serves as the common electronic portal for GST-related activities. Additionally, the E-Way Bill portal (ewaybill.nic.in) is used for e-way bill generation.
Importance of Section 146
- Simplifies Compliance: Provides a unified platform for tax-related activities.
- Ensures Transparency: Digital records reduce manual errors and fraud.
- Enhances Efficiency: Enables faster processing of registrations, returns, and payments.
In summary, CGST Section 146 establishes a centralized, digital system to streamline GST operations, making tax compliance easier and more efficient for businesses and taxpayers.