Notification No.: 09/2018 – Central Tax
Date of Notification: 23rd January 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 146: Common Goods and Services Tax Electronic Portal
- Integrated GST Act, 2017:
- Section 20 (read with Section 146 CGST)
- Supersedes: Notification No. 4/2017 – Central Tax dated 19th June 2017 (except actions already undertaken)
Summary of Notification
The Central Government, exercising its power under Section 146 of the CGST Act, notified the following as Common Goods and Services Tax Electronic Portals:
- www.gst.gov.in – For:
- Registration under GST
- Payment of tax
- Filing of returns
- Computation and settlement of integrated tax
This portal is managed by the Goods and Services Tax Network (GSTN), a company incorporated under Section 8 of the Companies Act, 2013.
- www.ewaybillgst.gov.in – For:
- Furnishing of electronic waybills (e-way bills)
This portal is managed by the National Informatics Centre (NIC), Ministry of Electronics & Information Technology.
The notification supersedes Notification No. 4/2017 – Central Tax, and is deemed to be in force from 16th January 2018, preserving the validity of actions taken under the superseded notification.
