Issued under section 146 of the CGST Act read with section 20 of the IGST Act, this notification notifies www.gst.gov.in as the common GST portal and www.ewaybillgst.gov.in as the common e-way bill portal. It is deemed effective from 16 January 2018, providing statutory backing to electronic compliance infrastructure.

Amendment:

This notification amends notification No. 4/2017