Section 146 of Sikkim GST Act 2017 : Common Portal

By | June 10, 2018
(Last Updated On: June 11, 2018)

Section 146 of Sikkim GST Act 2017

[ Section 146 of Sikkim GST Act 2017 explains Common Portal and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 22-6-2017. ]

Common Portal

146. 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.


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