Section 146 of CGST Act, 2017 Common Portal

Section 146 of CGST Act,2017 from bare act :

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.

CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUS under GST. All these sections from the CGST Act,2017 are available for your ready reference.

Section 143 : Job work procedure

Section 144 : Presumption as to documents in certain cases

Section 145 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 146 : Common Portal

Section 147 : Deemed exports

Section 148 : Special procedure for certain processes

Section 149 : Goods and services tax compliance rating

Section 150 : Obligation to furnish information return

Section 151 : Power to collect statistics

Section 152 : Bar on disclosure of information

Section 153 : Taking assistance from an expert

Section 154 : Power to take samples

Section 155 : Burden of proof

Section 156 : Persons deemed to be public servants

Section 157 : Protection of action taken under this Act

Section 158 : Disclosure of information by a public servant

Section 159 : Publication of information in respect of persons in certain cases

Section 160 : Assessment proceedings, etc., not to be invalid on certain grounds

Section 161 : Rectification of errors apparent on the face of record

Section 162 : Bar on jurisdiction of civil courts

Section 163 : Levy of fee

Section 164 : Power of Government to make rules

Section 165 : Power to make regulations

Section 166 : Laying of rules, regulations and notifications

Section 167 : Delegation of powers

Section 168 : Power to issue instructions or directions

Section 169 : Service of notice in certain circumstances

Section 170 : Rounding off of tax, etc.

Section 171 : Anti-profiteering measure

Section 172 : Removal of difficulties

Section 173 : Amendment of Act

Section 174 : Repeal and saving