Chapter XXI - Miscellaneous
Section 146
Section 146: Common Portal
The Government may notify the common GST electronic portal for registration, payment, returns, e-way bills and other prescribed functions.
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Need advice on Section 146?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Notification power
The portal is notified by Government on Council recommendation.
Core functions
The Act lists registration, tax payment, returns, integrated-tax settlement and electronic way bills.
Additional functions
Other functions depend on the prescribed law and portal implementation.
Notification power
The portal is notified by Government on Council recommendation.
Core functions
The Act lists registration, tax payment, returns, integrated-tax settlement and electronic way bills.
Additional functions
Other functions depend on the prescribed law and portal implementation.
Practical checklist
Do
- Use the current officially notified portal and function.
- Retain acknowledgment and submission records.
- Check applicable Rules for the specific filing process.
Frequently asked questions
Does section 146 itself prescribe every portal filing step?
No. It provides the portal power and points to prescribed functions and procedures.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026