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Table of Contents
[F. No. 349/72/2017]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
Notification No. 04/2017 – Central Tax: Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R.….(E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall come into force on the 22nd day of June, 2017.
(Dr. Sree Parvathy. S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 04/2017 – Central Tax
Q1: What is Notification 04/2017 in GST?
Answer: It officially declares www.gst.gov.in as the GST portal.
This notification gives legal recognition to the GST portal where all compliance activities like registration, return filing, and tax payment are done.
Q2: When did this notification come into effect?
Answer: It became effective from 22 June 2017.
This was just before GST implementation, ensuring the system was ready before businesses started compliance.
Q3: Who manages the GST portal?
Answer: GSTN manages the portal.
The Goods and Services Tax Network is a government-backed entity responsible for maintaining and running the GST portal.
Q4: Is gst.gov.in mandatory for all taxpayers?
Answer: Yes, it is mandatory.
All GST-related activities must be performed on this portal. There is no alternative system.
Q5: Can GST be filed offline?
Answer: No, filing is online through the portal.
While tools may help offline preparation, final submission happens only on gst.gov.in.
Q6: What services are available on GST portal?
Answer: Registration, return filing, tax payment, and more.
It also includes refund applications, notices, and e-way bill services.
Q7: What is Section 146 of CGST Act?
Answer: It allows the government to notify a GST portal.
This section gives legal authority to create and declare a common electronic portal.
Q8: What happens if portal is down?
Answer: Compliance may get delayed.
In some cases, government provides extensions, but businesses should not rely on it.
Q9: Is GST portal safe to use?
Answer: Yes, it is secure but requires caution.
Users must protect login credentials and avoid sharing OTPs or passwords.
Q10: Can one person manage multiple GST registrations on portal?
Answer: Yes, through a single login.
Businesses with multiple GSTINs can manage them using one account.
Q11: What is GSTN?
Answer: It is the technology backbone of GST.
GSTN operates and maintains the GST portal and ensures smooth functioning.
Q12: Is this notification still relevant today?
Answer: Yes, it is still active.
Even today, all GST compliance depends on the same portal notified in this notification.
Download PDF: Notification No. 04/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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