Section 148 of CGST Act 2017: Special Procedure for Certain Processes

Section 148 : “Special Procedure for Certain Processes” (CGST Act, 2017)

Provisions under Section 148 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Special Procedure for Certain Processes”, are as under:

The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.

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