Section 146 is the legal basis of the GST portal.
Key points
- Under section 146 of the CGST Act, 2017 the Government, on the Council's recommendation, notifies the Common Goods and Services Tax Electronic Portal for registration, payment, returns, computation and settlement of tax, and other prescribed functions.
- The portal www.gst.gov.in is notified, with separate portals notified for e-invoices and e-way bills.
The provisions
146Common portal
Statutory text
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.
*Enforced w.e.f. 22nd June , 2017.
- Notification 4/2017-Central Tax
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is the legal basis of the GST portal?
- Section 146 of the CGST Act, under which www.gst.gov.in is notified.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Notification 4/2017-Central Tax notified www.gst.gov.in; later notifications notified the e-way bill and invoice registration portals.