In exercise of the powers conferred by section 146 of the Kerala Goods and Service Tax Ordinance 2017 (11 of 2017) the Government of Kerala hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating in registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and eletronic way bill.

Explanation.- For the purposes of this notification, "www.gst.gov.in" means the website managed by the Goods and Service Tax Network, a company incorporated under the provisions of section 8 of the Companies Act 2013 (Central Act 18 of 2013).

This notification shall be deemed to have come into force on the 22nd day of June 2017.

By order of Governor,

MINHAJ ALAM

Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

Pursuant to the decision taken in the 17th Goods and Services Tax Council, Government have decided to notify the website "www.gst.gov.in" managed by the Goods and Service Tax Network, a company incorporated under the provisions of section 8 of the Companies Act 2013 (Central Act 18 of 2013) as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.

The notification is intended to achieve the above object.