According to Section 145 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.