Establishment of Common GST Electronic Portals

Notification Purpose: G.S.R....(E) establishes electronic portals for GST-related functions. Portals Designated: For registration, tax payment, return filing, and integrated tax computation and settlement. For electronic way bill submission.

Legal Basis: Exercised under section 146 of the Central Goods and Services Tax Act, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017. Supersession: Supersedes Notification No. 4/2017 - Central Tax dated 19th June, 2017.

Effective Date: Deemed effective from 16th January, 2018. Explanation: Managed by Goods and Services Tax Network. Managed by National Informatics Centre, Ministry of Electronics & Information Technology.

Issuing Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Publication Details: Original notification published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated 19th June, 2017.