Section 148 of Sikkim GST Act 2017
[ Section 148 of Sikkim GST Act 2017 explains Special procedure for certain processes and is covered in CHAPTER XXI MISCELLANEOUS]
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.