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.
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Sec 145 — Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
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Sec 147 — Deemed exports.
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