Important Keyword: Section 21 UTGST Act 2017, F. No. S-31011/25/2017-ST-I-DOR, Notification No. 4/2017 – Union Territory Tax.
[F. No. S-31011/25/2017-ST-I-DOR]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939
Notification No. 4/2017 – Union Territory Tax
Table of Contents
GST: [To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
G.S.R. …..(E).— In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with section 146 of the Central Goods and Services Tax Act, 2017 (12 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 waybill.
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 be deemed to have come into force on the 22nd day of June, 2017.
(S.R. MEENA)
Under Secretary to the
Government of India
Official Income Tax Return filing website: https://incometaxindia.gov.in/