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CMA Intermediate · Direct and Indirect Taxation · Computation of GST Liability

Which of the following is NOT among the purposes for which section 146 of the CGST Act, 2017 states the Common Portal is notified?

Income-tax return assessment is not a stated purpose of the Common Portal. Section 146 lists registration, payment of tax, returns, computation and settlement of integrated tax and electronic way bill, plus other prescribed functions. The other three options appear in that list.

  1. AFacilitating registration
  2. BFurnishing of returns
  3. CElectronic way bill
  4. DConducting assessment of income-tax returnsCorrect

Explanation

Section 146 lists registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and other prescribed functions. Income-tax assessment is not a function of the GST Common Portal.

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