Notification No.: 4/2017 – Central Tax
Date of Notification: 19th June 2017
Relevant Sections and Rules:
- Central GST Act, 2017: Section 146
- Integrated GST Act, 2017: Section 20
- Relevant Rules: Not applicable directly; enabling provision for implementation
Summary of Notification
Notification of Common GST Electronic Portal:
The Central Government, under the powers conferred by Section 146 of the CGST Act, 2017 and read with Section 20 of the IGST Act, 2017, officially notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal. This portal is designated for facilitating several core GST compliance functions including:
- Registration under GST
- Payment of tax
- Filing and furnishing of returns
- Computation and settlement of integrated tax
- Generation and management of electronic way bills (e-way bills)
An explanatory clause in the notification clarifies that “www.gst.gov.in” refers to the website operated by the Goods and Services Tax Network (GSTN), which is a Section 8 company under the Companies Act, 2013, serving as the IT backbone of GST implementation.
Effective Date:
The provisions of this notification shall come into force from 22nd June 2017.
