In exercise of the powers conferred by section 146 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification issued under G. O. (P) No. 58/2017/TAXES, dated the 30th June, 2017 and published as S. R. O. No. 356/2017 in the Kerala Gazette Extraordinary No. 1346 dated 30th June, 2017, except as respects things done or omitted to be done before such supersession, the Government of Kerala hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Explanation.-

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

(2) For the purposes of this notification, "www.ewaybillgst.gov.in" means the website managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India.

2. This notification shall be deemed to have come into force on the 16th day of January, 2018.

By order of the Governor,

Venugopal, P.,

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 25th Goods and Services Tax Council, the Government of Kerala have decided to notify the website "www.ewaybillgst.gov.in" managed by the National Informatics Centre, Ministry of Electronics & Information Technology, Government of India as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

The notification is intended to achieve the above object.