Section 148 CGST Act 2017 – Special procedure for certain processes

By | April 20, 2017
(Last Updated On: April 20, 2017)

CENTRAL GOODS AND SERVICES TAX ACT, 2017

[ Assented by the President of India on 12-4-2017 ]

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto.

Special procedure for certain processes.

148. 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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