Direct and Indirect Taxation · Computation of GST Liability

Section 146 CGST: GST Common Portal and Its Functions

Updated 10 October 2026 · Fact-checked

The GST Common Portal is the Common Goods and Services Tax Electronic Portal that the Government notifies under Section 146 of the CGST Act, on the Council's recommendation. It is used for registration, payment of tax, returns, settlement of integrated tax, electronic way bills and other prescribed functions. Taxpayers deposit money into the electronic cash ledger through it.

Understand Common Portal and Electronic Furnishing of Information

GST is run almost entirely online. Instead of each State and the Centre keeping separate systems, one shared electronic platform handles the main compliance steps. Section 146 gives the legal basis for this platform. It is called the Common Goods and Services Tax Electronic Portal.

Under Section 146, the Government may notify the portal, on the recommendations of the Council. The section lists the purposes it serves: registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill. It also allows other functions and purposes as may be prescribed. So the list is not closed.

The portal links to other sections. Section 49 says deposits made by internet banking, credit or debit card, NEFT, RTGS or another prescribed mode are credited to the electronic cash ledger. Input tax credit self-assessed in the return is credited to the electronic credit ledger. All liabilities are recorded in the electronic liability register. These three records sit on the portal.

Section 24 shows how registration is tied to it. It lists persons who must register compulsorily, such as persons making inter-State taxable supply and casual taxable persons. Registration applications are made on the portal.

Section 158A (inserted w.e.f. 1-10-2023) allows the portal to share certain details with other notified systems, but only with consent. The supplier's consent is needed for the listed details. The recipient's consent is also needed for invoice and outward supply details, and for other prescribed details only where they include the recipient's identity information. Sharing does not change tax liability, and no action lies against the Government or the portal for liability arising from the shared information.

Key rules to remember

Section 146: purposes of the portal: Common Portal = registration + payment of tax + returns + computation and settlement of integrated tax + electronic way bill + other prescribed functions; Notified by the Government on the recommendations of the Council.
Section 49(1): deposits: Deposit (internet banking / credit or debit card / NEFT / RTGS / other prescribed mode) → electronic cash ledger; The date of credit to the Government's account in the authorised bank is the date of deposit in the ledger.
Section 49(2): input tax credit: Self-assessed ITC in return → electronic credit ledger; Credit ledger can be used only for output tax under the CGST or IGST Act (section 49(4)).
Section 49(5): ITC utilisation order: IGST credit: IGST, then CGST, then SGST/UTGST. CGST credit: CGST, then IGST. SGST/UTGST credit: SGST/UTGST, then IGST.; CGST credit cannot pay SGST/UTGST and SGST/UTGST credit cannot pay CGST. SGST or UTGST credit pays IGST only if CGST credit balance is not available for IGST.
Section 49(8): order of discharge: (a) self-assessed tax and dues of earlier periods; (b) self-assessed tax and dues of current period; (c) any other amount, including demands under section 73, 74 or 74A; Tax dues exclude interest, fee and penalty; other dues are interest, penalty, fee or any other amount.
Section 158A: consent: Sharing with notified systems needs supplier consent; recipient consent too for invoice and outward supply details; Sharing does not affect liability to pay tax.

How to solve Common Portal and Electronic Furnishing of Information questions

Most questions on this topic ask you to state the role of the portal or trace how a payment moves through it. Use this method.

1Name the legal source first: the Common Goods and Services Tax Electronic Portal under Section 146 CGST Act, notified by the Government on the Council's recommendations.
2List the functions the section names: registration, payment of tax, returns, integrated tax computation and settlement, electronic way bill, and other prescribed functions.
3If payment is asked, say money is deposited by an allowed mode and credited to the electronic cash ledger (Section 49(1)).
4State what each ledger can do: cash ledger pays tax, interest, penalty, fees or any other amount; credit ledger pays output tax only.
5For numbers, apply the Section 49(5) utilisation order, then pay the balance from cash.
6If several dues exist, apply the Section 49(8) order of discharge.
7If information sharing is asked, mention Section 158A, consent of supplier and recipient, and no change in tax liability.
8Close with a one-line conclusion.

Quickest way: Portal in one line: Section 146 plus the three records

When to use it: Use for 2-mark MCQs and short theory answers.

Recall the six purposes: registration, payment, returns, integrated tax settlement, e-way bill, other prescribed functions.
Recall the three records: cash ledger, credit ledger, liability register.
Credit ledger pays only output tax; cash ledger pays everything.
Check the exact condition in the option: the Government notifies, on the Council's recommendation.

Common mistakes in Common Portal and Electronic Furnishing of Information

Saying the portal is set up by the GST Council.
Students mix up the Council's role with the Government's.
Fix: The Government notifies the portal, on the recommendations of the Council.
Using the electronic credit ledger to pay interest or penalty.
Both ledgers look like payment sources.
Fix: Credit ledger pays output tax only (Section 49(4)). Interest, penalty and fees need the cash ledger.
Using CGST credit to pay SGST.
Students assume all credits are interchangeable.
Fix: CGST credit cannot pay SGST/UTGST and SGST/UTGST credit cannot pay CGST. Both can pay IGST.
Treating the date of payment as the date the taxpayer initiates the transaction.
The initiation date feels like the payment date.
Fix: The date of credit to the Government's account in the authorised bank is the date of deposit in the cash ledger.
Thinking Section 158A sharing needs no consent or changes tax liability.
The words 'notwithstanding' suggest overriding everything.
Fix: Consent is required, and sharing has no impact on the liability to pay tax.

Worked examples

Example 1

State the functions of the Common Portal under the CGST Act and explain how a registered person funds a tax payment through it.

Show the solution

Section 146 allows the Government, on the Council's recommendations, to notify the Common Goods and Services Tax Electronic Portal.
It facilitates registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill, and other prescribed functions.
For payment, the person deposits tax, interest, penalty, fee or other amount by internet banking, credit or debit card, NEFT, RTGS or another prescribed mode.
The deposit is credited to the electronic cash ledger (Section 49(1)). The date of credit to the Government's account in the authorised bank is the date of deposit.
The cash ledger amount can pay tax, interest, penalty, fees or any other amount (Section 49(3)). Input tax credit in the credit ledger can pay output tax only.

Answer: The portal covers registration, payment, returns, integrated tax settlement, e-way bills and other prescribed functions. Payments are made by permitted modes into the electronic cash ledger, which can discharge any dues.

Example 2

A registered person has electronic credit ledger balances: IGST ₹40,000, CGST ₹30,000, SGST ₹20,000. Output liability is IGST ₹50,000, CGST ₹25,000, SGST ₹30,000. Show the utilisation and the cash payable, applying only Section 49(5).

Show the solution

IGST liability ₹50,000: use IGST credit ₹40,000 first. Remaining IGST liability is ₹10,000.
Remaining IGST liability can be met from CGST credit; SGST credit can be used only if CGST balance is not available. Use CGST ₹10,000. CGST credit left is ₹20,000.
CGST liability ₹25,000: use CGST credit ₹20,000. Remaining CGST liability is ₹5,000.
SGST liability ₹30,000: use SGST credit ₹20,000. Remaining SGST liability is ₹10,000.
Cash payable: CGST ₹5,000 + SGST ₹10,000 = ₹15,000. IGST cash is nil.

Answer: Cash payable is ₹15,000 (CGST ₹5,000 and SGST ₹10,000); IGST is fully paid from credit.

Exam tips

Quote Section 146 and its exact purposes. Examiners reward the specific list.
In ledger questions, draw a small table of liability, credit used and cash payable to earn step marks.
For MCQs, watch for options that say the Council notifies the portal or that credit ledger pays interest. Both are wrong.
Remember Section 158A is recent (w.e.f. 1-10-2023) and is about consent-based sharing.
Section 49(8) order of discharge is an easy theory point: earlier periods first.

Practice questions from Computation of GST Liability

Common Portal and Electronic Furnishing of Information: frequently asked questions

What does Section 146 of the CGST Act say?

It lets the Government, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal. The portal facilitates registration, payment of tax, returns, integrated tax computation and settlement, electronic way bill and other prescribed functions.

How do I make a GST payment through the common portal?

You deposit the amount by internet banking, credit or debit card, NEFT, RTGS or another prescribed mode. It is credited to your electronic cash ledger, which you then use to pay tax, interest, penalty, fees or other amounts.

Can input tax credit be used to pay penalty?

No. The electronic credit ledger can be used only for output tax under the CGST or IGST Act. Penalty must be paid from the electronic cash ledger.

Can the portal share my data with other systems?

Under Section 158A, certain details can be shared with systems notified by the Government, but only with the consent of the supplier and, for specified details, the recipient. Sharing does not affect your liability to pay tax.