Section 146: Common Portal

Q: What does Section 146 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 146 CGST pertains to "Common Portal". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 146 of The Central Goods and Services Tax Act, 2017 (CGST) governs common Portal. As verified on 19 May 2026.

Q: Is Section 146 CGST still in force?

Yes, Section 146 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 146 CGST?

धारा 146 CGST is the Devanagari Hindi reference for Section 146 of the The Central Goods and Services Tax Act, 2017. Section 146 of The Central Goods and Services Tax Act, 2017 (CGST) governs common Portal. As verified on 19 May 2026.

Q: What is Dhara 146 CGST?

Dhara 146 CGST is the Roman Hindi reference for Section 146 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 146 of The Central Goods and Services Tax Act, 2017 (CGST) governs common Portal. As verified on 19 May 2026.

Q: How to cite Section 146 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 146, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 146 (India).

Law on Tips Editorial Board

- 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.