Section 148 CGST Act 2017
[ Section 148 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]
Section 148 CGST Act 2017 explains Special procedure for certain processes and is covered in Chapter XXI – Miscellaneous
[Note : CGST Act 2017 also known as 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 [Note] 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.
Note on Notifications issued under Section 148 CGST Act 2017
5. Extension of due date for filing of application for refund under section 55 by notified agencies vide Notification No 20/2018 Central Tax Dated 28th March, 2018
4 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 17/2018 Central Tax Dated 28th March, 2018
3. Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore for Q2, Q3 and Q4 of FY 2017-18 vide Notification No 71/2017 Central Tax Dated 29th December, 2017
2A . Seeks to exempt all taxpayers (Except for Composition dealer) from payment of tax on advances received in case of supply of goods vide Notification No 66/2017 Central Tax Dated 15th November, 2017
2. Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 57/2017 Central Tax Dated 15th November, 2017
1. Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores vide Notification No 40/2017 Central Tax Dated 13th October, 2017
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