{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"146","heading":null,"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.","html":"<p>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.</p>","words":51,"text_source":"ocr"},"classification":[],"instruments":[{"key":"a26f40e3","kind":"notification","title":"Notification No. 69/2019-State Tax","year":2020,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-69-2019-state-tax-a26f40e3/"},{"key":"782fb729","kind":"notification","title":"09/2018 Amendment of notification No.No.F3(10)/Fin(Rev-I)/2017-18/DS-VI/341 dated 22.06.2017 for notifying e-way bill website","year":2018,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/09-2018-amendment-of-notification-no-no-f3-10-fin-rev-i-2017-18-ds-vi-782fb729/"},{"key":"2139b798","kind":"notification","title":"Commencement of sections 1-5 ,10,22-30, 139, 146 and 164 of DGST Act wef 22-06-2017","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/commencement-of-sections-1-5-10-22-30-139-146-and-164-of-dgst-act-wef-2139b798/"},{"key":"4b7243ea","kind":"notification","title":"Notification regarding www.gst.gov.in to be common portal for Registration, Returns, Payments eWay Bill etc.","year":2017,"jurisdiction":"Delhi","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-regarding-www-gst-gov-in-to-be-common-portal-for-4b7243ea/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/146/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}